4,5‐Dihydro‐1H‐imidazole 3‐oxides bearing different substituents at positions 1 and 2 of the heterocycle were shown to react with a wide range of acceptor‐substituted alkynes forming corrsponding cycloadducts ‐ derivatives of 1,2,3,7a‐tetrahydroimidazo[1,2‐b]isoxazole. High regioselectivity of this process stipulated by conjugation of the nitrogen atom with the nitrone group was revealed.