Regiospecific alkylation of tetronic acids : Formation of 4-alkoxy-5H-furan-2-ones and 2-alkoxy-5H-furan-4-ones

2-Alkoxy-5$\text{H}$-furan-4-ones (7,8) and 4-alkoxy-5$\text{H}$-furan-2-ones (4,5) were prepared regiospecifically and in high yields from tetronic acids (4-hydroxy-5$\text{H}$-furan-2-ones) (2) in the first case by acetylating the 4-OH group and then reacting with trialkyloxonium tetrafluoroborate, and in the second case by alkylating tetrabutylammonium tetronates with dialkyl sulfate, respectively. Direct alkylation of tetronic acids with trialkyloxonium tetrafluoroborate gave in four cases regiospecific 2-O-alkylation, in one case 4-O-alkylation and in two other cases mixtures of 2- and 4-alkoxy derivatives.