Abstract 3, 4-Dihydro-2H-benz [1, 3] oxazin-2-ones 3 are obtained from 2-acyl (or aroyl)- cyanatobenzenes 2 and anisole. The reaction proceeds under Friedel-Crafts conditions via DIMROTH rearrangement. Compounds 2, dissolved in diethyl ether, react with 1 in the presence of finely powdered KOH at ambient temperature leading to 8. The structure of 8b is confirmed by X-ray structure analysis.(Z)-4-Ethylidene-3, 4-dihydro-2H-benz [1, 3] oxazin- ...