Treatment of homoallylic alcohols with NaIO4/NaHSO3 reagent in aqueous t-BuOH under mild conditions produced tetrahydrofuran derivatives together with iodohydrins in a stereospecific manner. The reaction pathways of the formation of tetrahydrofurans from trans- and cis-homoallylic alcohols were found to be different. The present method provides a new approach to various alkylated tetrahydrofuran derivatives