5‐Substituted (S)‐tetrahydrofuran‐2‐ones (1a,b) and (S)‐pyrrolidin‐2‐ones (1c,d) were transformed in three steps, by treatment with tert‐butoxybis(dimethylamino)methane (Bredereck's reagent), followed by nitrosation and stereoselective catalytic hydrogenation, into the corresponding 5‐substituted (3S,5S)‐3‐acetylaminotetrahydrofuran‐2‐ones (4a,b) and (3S,5S)‐3‐acetylaminopyrrolidin‐2‐ones (4c,d).