An enantioselective Mannich‐type reaction of 3‐butynol and nitrones is described, which affords dihydrofuran‐3‐ones in good yields and with excellent enantioselectivities. The reaction is initiated by gold‐catalyzed alkyne oxidation and modification of the resulting gold carbene species with a tethered hydroxy group to form enolate species; the reaction terminates with an enantioselective Mannich‐type