A chiral diaryl prolinol silyl ether organocatalyst with an acid is used for the direct catalytic asymmetric Mannich reaction of acetaldehyde and imines. N‐Benzoyl‐, N‐tert‐butoxycarbonyl‐, and N‐toluene‐4‐sulfonylimines can be employed to produce synthetically useful β‐amino aldehydes in good yields and with excellent enantioselectivity (see scheme). The reaction mechanism was investigated quantum‐mechanically.