non-symmetric 2,6-disubstitutedmorpholines were synthesized through regioselective nucleophilic ring opening of oxiranes with tosylamide under solid–liquid phase transfer catalysis (SL-PTC) conditions followed by cyclization of the tosylamido diols thus obtained and final deprotection of the corresponding N-tosyl morpholines. The morpholines prepared are interesting building blocks in the synthesis of pharmaceuticals