Abstract: The invention relates to a process for the preparation of (S)-glyceraldehyde acetonide in aqueous solution from 3,4-O-isopropylidene-L-threonic acid or a salt thereof in aqueous solution, and hypochlorite in aqueous solution wherein the aqueous hypochlorite solution has a pH >7.5 and wherein during addition of at least 0.1 molar equivalents of hypochlorite based on the amount of 3,4-O-isopropylidene-L-threonic acid, an acid solution is not simultaneously added. The invention also relates to a process according to the invention, wherein 3,4-O-isopropylidene-L-threonic acid or a salt thereof is prepared from 5,6-O-isopropylidene-L-ascorbic acid or a salt thereof in the presence of H2O2 and a base in a manner known per se, wherein excess H2O2 is optionally removed by catalase.