dyotropic rearrangement of α‐methylene‐β‐lactones has been realized, which enables the efficient access of a wide range of α‐methylene‐γ‐butyrolactones displaying remarkable structural diversity. Several appealing features of the reaction, including excellent efficiency, high stereospecificity, predictable chemoselectivity and broad substrate scope, render it a powerful tool for the synthesis of MBL‐containing