The δ-lactone-containing natural product (+)-tanikolide, a brine shrimp toxin and antifungal compound, was synthesized in nine steps with an overall yield of 26.4 % by employing Sharpless asymmetric epoxidation and ZrCl4-catalyzed intramolecular acetalization as the key steps. The novel β-methyl-substituted analogues of (+)-tanikolide and(–)-malyngolide have also been prepared by using the same asymmetric synthetic approach.