1,6-Anhydro-beta -L-hexopyranoses as valuable building blocks toward the synthesis of L-gulosamine and L-altrose derivatives via the regioselective triflation and benzoylation of 1,6-anhydro-beta -L-idopyranose followed by S(N)2 substitution with various nucleophiles as key steps is described here. (C) 2001 Elsevier Science Ltd. All rights reserved.