Abstract The title compounds 4 were synthesized via the acid-catalyzed reaction of α- (acylaminooxy) carboxylic acid amides 6 with carbonyl compounds, and controlled catalytic hydrogenation of the resulting 2-benzyloxy-carbonyldihydro-2H-1, 2, 4-oxadiazin-5 (6H)- ones 7 (R 6= PhCH 2 O).