We describe here a synthesis of the morphine partial structures28and36, and of their enantiomers, which uses 7‐methoxy‐benzofurancarboxylic acid as starting material. A key intermediate in this scheme is compound15, which is converted,via1,2‐ketone shift, into22. This latter is stereospecifically reduced to the alcohol24and converted to the amide25. The diastereomer of25is afforded by stereospecific introduction of a ethoxycarbonyl group in15to yield the β‐ketoester31, followed byCurtiusdegradation of the acid32to the acylamine34.An efficient method for removal of the methoxy group in methoxy‐dihydro‐benzofurans is presented (Scheme 9), as is the functionalization of the N‐atom in27with concurrent complex formation between the free hydroxy group and boric‐acid. The aromatization of the furan ring (Scheme 10) with DDQ gave the expected benzofu