The reactions of 2-aryl-2,3-epoxy acylates with BF3. Et2O were examined in detail. Trans-2-aryl-2,3-epoxy acylates afforded the rearranged products in good yields via the C2-carbocation intermediates. The reaction was used for constructing the optically active benzylic quaternary carbon center. (C) 2000 Elsevier Science Ltd. All rights reserved.