The first representatives of 3,3′‐bi(2,4‐dioxa‐6,8‐diazabicyclo[3.3.0]octan‐7‐ones) have been synthesized by a reaction of glyoxal as form of 2,2′‐bi(4,5‐dihydroxy‐1,3‐dioxalane) with N,N′‐dialkylureas. Their structures have been supported by X‐ray analysis. 1,3‐Dialkylimidazolidine‐2,4‐diones (hydantoins) have been isolated as by‐products and their formation mechanism has been experimentally confirmed.