A highly efficient asymmetric formal [4+2] annulation for the synthesis of dihydrocoumarins has been developed via an in situ activated NHC catalysis. Both electrophilic and nucleophilic species are generated in situ simultaneously whereby acyl imidazoles facilitated rapid formation of an NHC-enolate intermediate to afford the [4+2] dihydrocoumarin adducts.Coumarins and their substituted derivatives are found in numerous natural products and pharmaceuticals. 1 In particular, 3,4-dihydrocoumarins are prevalent in nature and have shown interesting biological activities such as aldose reductase and protein kinase inhibition, as well as anti-herpetic, anti-inflammatory, anti-oxidative, anti-aging and anti-cancer properties. 2 Given the significance of these compounds as important structural scaffolds in natural products and drug candidates, the synthesis of chiral dihydrocoumarin derivatives through catalytic and stereoselective processes is a high value endeavor. Most currently deployed conventional approaches for the synthesis of dihydrocoumarins require the use of transition metal catalysis. 3 However, there are opportunities to go beyond these processes and generate new, potentially more sustainable and selective approaches with complementary substrate scope and/or activation strategies. Within the area of organocatalysis, the Zeitler group reported an N-heterocyclic carbene (NHC)-catalyzed redox lactonization for the synthesis of unsubstituted, achiral dihydrocoumarins using ohydroxycinnamaldehydes. 4 Our group has also reported an NHC-catalyzed domino elimination/conjugate addition/acylation process for the synthesis of substituted coumarins. 5 Recently, the Hong group synthesized dihydrocoumarin derivatives including quaternary carbon center via asymmetric domino Michael/acetalization reactions and oxidation reaction using 2-hydroxynitrostyrene and 2-oxocyclohexanecarbaldehyde. 6 More recently, the Jørgensen group reported an asymmetric synthesis of 3,4-dihydrocoumarins by merging aminocatalysis with an NHC-catalyzed internal redox process. 7 Lastly, the deracemization process of α-aryl hydrocoumarins using chiral phosphoric acids dwas reported by the List group. 8 N-heterocyclic carbenes represent a potent class of catalysts for the formation of key C-C and C-X bonds via nontraditional Umpolung reactivity. 10 The development of novel approaches using NHC catalysis by employing activation strategies has drawn signficiant attention over the last few years. For example, the Chi group has demonstrated the ability to access NHC enolates through the acylation of carbenes with highly activated aryl esters. 11 Recently, our group has employed a strategy which invokes the in situ formation of acyl azolium enolates 12,13 for the synthesis of dihydroquinolones. 14,15 In this study, carboxylic acids as simple and accessible starting materials provided an intermediate acyl imidazole for subsequent addition of an NHC. 16 By using an acyl imidazole generated in situ, the undesired enal dimerization pathway t...