Herein, we describe an N-heterocycliccarbene (NHC)-catalyzed deconstructive isomerization of azetidinols via an inert C–C bond cleavage. It provides a direct and supplementary pathway to access α-amino ketone and oxazol-2-one derivatives in moderate to good yields. DFT calculation supports the proposed mechanism in which NHC undergoes a concerted proton transfer and ring-opening process. This reaction