A method has been developed for determining the absoluteconfigurations of acyclic tertiary alcoholsusing their 2NMA [methoxy-(2-naphthyl)acetic acid] esters. The 1H NMR spectra of (R)- and (S)-2NMA esters of model compounds were measured, and Δδ values (δR-ester − δS-ester) were calculated. The absoluteconfiguration for tertiary hydroxy group is determined based on the sign of Δδ values like that