The syntheses of theophylline and thiotheophylline 7‐ribopyranose and 7‐ribofuranose nucleosides, both by direct coupling of the base and the sugar and by construction of the imidazole ring, are reported. The conformational syn/anti equilibrium of the peracetyl derivatives was studied by molecular mechanics and by the low‐temperature line‐shape/1H NMR method. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2003)