highly enantioselective one‐pot cascade sequence based on the combination of asymmetric amine and N‐heterocyclic carbene catalysis (AHCC) is also disclosed. This one‐pot three‐component co‐catalytic transformation between α,β‐unsaturated aldehydes, hydroxylamine derivatives, and alcohols gives the corresponding N‐tert‐butoxycarbonyl and N‐carbobenzyloxy‐protected β‐amino acid esters with ee values ranging