The ketohexosed-tagatose is a rare sugar that is of interest as a potent noncaloric sweetener. The synthesis ofd-tagatose has been accomplished by microbiological conversion of dulcitol1,2as well as by chemical syntheses in low yields originating fromd-galactose3ord-fructose.4Recently, some patents concerning the synthesis ofd-tagatose have been published.5,6,7We here present an alternative approach to the preparation ofd-tagatose by a combined chemoenzymatic synthesis starting fromd-galactose. Enzymatic oxidation ofd-galactose (1) leads to the 2-oxidised product,d-galactosone, which in turn is reduced chemically tod-tagatose (2). The target sugar is thus available in a one-pot / two-step procedure in a yield of 30 %.