δ‐D‐Gluconolactone, δ‐D‐mannonolactone, and — for the first time — the thermodynamically unstable δ‐D‐galactonolactone have been prepared and isolated from DMF solution by oxidizing the corresponding sugars with Shvo’s catalyst [(C4Ph4CO)(CO)2Ru]2 and a hydrogen acceptor. The preferred conformation of δ‐D‐galactonolactone in [D6]DMSO solution has been determined by 1H NMR spectroscopy experiments and DFT calculations to be 4H3 and is compared to those of the previously established conformations of δ‐D‐gluconolactone (4H3) and δ‐D‐mannonolactone (B2,5). The conformations of the lactones suggest an explanation for their relative rates of isomerization to their respective γ‐D‐lactones by an intramolecular mechanism. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2004)