pyridine nitrogen, which serves as the nucleophilic site in the asymmetric acyltransfer reaction, we discovered that chiral DMAP‐N‐oxides, in which the oxygen now acts as the nucleophilic site, are efficient acyltransfercatalysts. Our finding might open a new door for the development of chiral DMAP‐N‐oxides for asymmetric acyltransfer reactions.