Low-temperature NMR studies with a4-C-methyl-4-O-benzoyl galactopyranosyl donor enable the observation and characterization of ab ridged bicyclic dioxacarbenium ion arising from participation by ad istal ester.V ariable-temperature NMR studies reveal this bridged ion to decompose at temperatures above %À30 8 8C. In the absence of the methyl group,t he formation of ab icyclic ion is not observed. It is concluded that participation by typical secondary distal esters in glycosylation reactions is disfavored in the ground state conformation of the ester from whichi ti ss tereoelectronically impossible.Methylation converts the secondary ester to aconformationally more labile tertiary ester,r emoves this barrier, and renders participation more favorable.N evertheless,t he minor changes in selectivity in model glycosylation reactions on going from the secondary to the tertiary esters at both low and room temperature argue against distal group participation being am ajor stereodirecting factor even for the tertiary system.