Highly enantioselective [2,3]-Wittigrearrangement of functionalized allyl benzyl ethers was accomplished using a chiral di-tert-butyl bis(oxazoline) ligand. The reaction proceeded with excellent diastereo- and enantioselectivity when no methoxy substituent was present at the ortho-position on the benzyl group. On the other hand, the enantioselectivity was drastically decreased in the presence of an