NOVELTY - The preparation method of (3R,4R,5R)-3-fluoro-4-hydroxy-5-(hydroxymethyl)dihydrofuran-2(3H)-one (D) and (3R,4R,5R)-4-(benzyloxy)-5-((benzyloxy)methyl)-3-fluorodihydrofuran-2(3H)-one (E) involves: (A) reacting 2-fluoropropanoic acid (A) with pivaloyl chloride in the presence of triethanolamine, dichloromethane, 4-dimethylaminopyridine and dimethylformamide to give substituted 3-(2-fluoropropanoyl)-1,3-oxazolidin-2-one compound (B) containing chiral oxazolone; (B) reacting compound (B) obtained in step (A) with (1S)-3,3-dimethylcyclopentanecarbaldehyde in the presence of Lewis acid.    USE - The method is useful for preparing compound (D) and compound (E) (claimed).    ADVANTAGE - The method enables rapid preparation of compounds (D) and (E) under mild reaction condition with high yield in an environmentally-friendly manner.    DETAILED DESCRIPTION - The preparation method of (3R,4R,5R)-3-fluoro-4-hydroxy-5-(hydroxymethyl)dihydrofuran-2(3H)-one of formula (D) and (3R,4R,5R)-4-(benzyloxy)-5-((benzyloxy)methyl)-3-fluorodihydrofuran-2(3H)-one of formula (E) involves: (A) reacting 2-fluoropropanoic acid of formula (A) with pivaloyl chloride in the presence of triethanolamine, dichloromethane, 4-dimethylaminopyridine and dimethylformamide to give substituted 3-(2-fluoropropanoyl)-1,3-oxazolidin-2-one compound of formula (B) containing chiral oxazolone, where the chiral oxazolone comprises (4S)-4-phenyl-1,3-oxazolidin-2-one of formula (S1) and (4S)-4-benzhydryl-1,3-oxazolidin-2-one of formula (S2); (B) reacting compound (B) obtained in step (A) with (1S)-3,3-dimethylcyclopentanecarbaldehyde in the presence of Lewis acid to obtain substituted 3-((2R,3R)-3-((4R)-2,2-dimethyl-1,3-dioxolan-4-yl)-2-fluoro-3-hydroxy-2-methylpropanoyl)-1,3-oxazolidin-2-one compound of formula (C); (C) reacting compound (C) obtained in step (B) with bis(trimethylsilyl)acetamide, tetrahydrofuran, tetra-n-butylammonium fluoride and cyclization catalyst to give compound (D); and (D) reacting compound (D) obtained in step (C) with benzoyl chloride and triethylamine under alkaline conditions.