“…Methyl 2‐nitroacetate ( 1c ) and ethyl 2‐nitroacetate ( 4a ) are the almost exclusive representatives of the 2‐nitroacetates, receiving considerable attention within the chemical community: their synthesis and reactivity being studied systematically since the nineteenth century . Owing to their 1,3‐dipole nature and acidity (p K a to 5.8), 2‐nitroacetates are involved in useful processes with electrophiles (Knoevenagel condensations/nitroaldol condensation,, conjugated addition, Mannich reaction, cyclopropanations, alkylations) and dipolarophiles (as good precursors of dipole intermediates in cycloadditions). Thus interesting molecular structures result: α‐amino esters, α‐keto esters, γ‐oxo acids as well as isoxazole derivatives .…”