Products with a 1,3-dioxane structural element are of interest as biological active compounds [1] or as monomers for polymer formation (see analogous processes with oxetanes [2]). 5-Acyl-1,3-dioxanes 1 can serve as initial products to synthesize compounds having such a structural moiety. Recently, we described the conversion of ketones 1 into 5-alkenyl-l,3dioxanes [3], and, with the help of photo-induced processes, into cyclopropanole derivatives, which are difficult to prepare by other synthetical routes [4]. The heterocyclic ketones 1 can easily be prepared in high yields by an acid catalyzed condensation between dialkyl or aryl alkyl ketones with formaldehyde [5]. Therefore, here we report the synthesis of further 1,3-dioxanes using the ketones l as starting materi-