N‐Protected 2‐tributylstannyl‐1,3‐oxazolidines derived from N‐monoprotected chiral β‐amino alcohols were obtained through transacetalisation of (diethoxymethyl)tributylstannane under acidic conditions. In the case of 4‐substituted 2‐tributylstannyl‐1,3‐oxazolidines, the kinetic product of the reaction was shown to be the trans isomer whatever the nature of the protective group, while the thermodynamic product was the cis isomer in the N‐Ts series and the trans isomer in N‐CO2R compounds. Aspects of the transacetalisation reaction are discussed along with those concerning the isomerisation of the products, allowing an interpretation of the obtained results. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2004)