Five‐membered cyclic nitronates 3 undergo TBSOTf‐catalysed C–C coupling reactions with silyl ketene acetal 4 to give good to excellent yields of 3,3‐disubstituted N‐(OTBS)‐isoxazolidines 5, which could not be obtained by previously known procedures. The problems of diastereoselectivity of the C–C coupling reactions are discussed. The transformations of the nitroso acetals 5 upon action of AcFOH/methanol or some reducing agents (H2/NiRa, LAH, Al/Hg) have been examined.(© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2009)