“…As shown in Table 2, the substrates with cis ‐ p ‐Me‐phenyl, cis ‐ p ‐Br‐phenyl, diphenyl, and spiro‐cycloalkyl at the C3′‐position gave the products in good yields of 64 ( 2 c / 2 c′ ), 63 ( 3 c / 3 c′ ), 61 ( 4 c / 4 c′ ), and 75 % ( 5 c / 5 c′ ). Furthermore, the reaction exhibited a trend in migratory aptitude similar to that observed in the normal semipinacol rearrangement, in that the tertiary carbon atom migrated preferentially to the secondary carbon atom 7d. 12 Accordingly, substrates bearing different substituents (e.g., di‐ n ‐butyl, di‐ i ‐butyl, spiro‐cycloalkyl, spiro‐pyranyl, and ketospiro‐cycloalkyl) at the C2′‐position tended to undergo C2′ carbon atom migration reactions to give the corresponding spiro‐furans 6 c / 6 c′ , 7 c / 7 c′ , 8 c / 8 c′ , 9 c / 9 c′ , and 10 c / 10 c′ containing two contiguous quaternary centers in reasonable yields.…”