The rearrangement reaction of alpha,beta-epoxy acylates in cyclic systems was studied. The treatment of cis-derivatives with a Lewis acid afforded rearranged products via the regioselective B-cleavage of the oxirane ring due to the electron-withdrawing nature of the acyloxy group, whereas trans-derivatives enhanced the neighboring group participation to yield only a small amount of rearranged products. This rearrangement reaction proved to be useful for the construction of st variety of spirocyclane systems or quaternary carbon centers on rings and could be applied to their syntheses as optically active forms.