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The reaction of ethoxydihydropyrans 2, which were prepared from 2‐methylene‐1,3‐dicarbonyl compounds 1 with ethyl vinyl ether, and hydroxylamine hydrochloride gave 4‐cyanoethylisoxazoles 3 whose substituents at the 3 and 5 positions were transformed from substituent at the 2 position and the acyl group of 2 regioselectively.