Both enantiomers of δ δ δ δ δ -lactones (δ δ δ δ δ -decalactone, δ δ δ δ δ -undecalactone and δ δ δ δ δ -dodecalactone) were synthesized in three steps via Novozym 435-catalysed acetylation of rac-N-methyl-5-hydroxyalkylamides with about 80% e.e. The enantiomeric excess of δ δ δ δ δ -lactones was increased to 89-99% e.e. by substitution of porcine pancreatic lipase (PPL)catalysed hydrolysis of rac-N-methyl-5-acetoxyalkylamides for Novozym 435-catalysed acetylation of rac-N-methyl-5hydroxyalkylamides. a Determined by GC using CP-Chirasil-Dex CB column. b Substrate: 1.0 mM, Methanol: 3.0 mM, Lipase: Novozym 435, Lipozym RM IM 2.0 w/w, PPL, Lipase PS, Lipase AYS 0.5 w/w, Et 2 O: 20 ml, 30°C. c Substrate: 1.0 mM, Phosphate buffer (pH 7): 20 ml, Lipase: Novozym 435, Lipozym RM IM 2.0 w/w, PPL, Lipase PS, Lipase AYS 0.5 w/w, 30°C. ASYMMETRIC SYNTHESIS OF δ-LACTONES 539