Lipase mediated treatment of racemic 2-(hydroxymethyl)cyclohexanone, (+/-)-
1, with vinyl acetate allows enantioselective acetylation to give the aceta
te (R)-(+)-4 and unreacted (S)-(+)-1 in satisfactory yield and enantiomeric
purity. The absolute configuration of (S)-(+)-1 (and therefore that of (R)
-(+)-4 as well) was determined by the analysis of the n-->pi* Cotton effect
at 290 nm present in the CD spectrum of (S)-(+)-1 by means of the octant r
ule and CNDO/S calculations. Furthermore the optical rotatory power of opti
cally pure (S)-(+)-1 and (R)-(+)-4 have been determined.