Abstract: A process for preparing a 3-oxy-4H-pyran-4-one derivative which comprises the steps of:1. epoxidizing a 3-oxo-3,6-dihydro-2H-pyran derivative with a peroxide to obtain a 4,5-epoxy-3-oxotetrahydropyran derivative, and2. heating the 4,5-epoxy-3-oxotetrahydropyran derivative.