We report here an efficient preparation of (S)-(+)-phenyl-2H-azirine-2-methanol ((S)-(+)-1) and its acetate ((R)-(-)-2) by a lipase-catalyzed kinetic resolution carried out preferentially at- 40 C in ether under unusual conditions for enzyme. We disclosed that a lipase from Pseudomonas cepacia (lipase PS) exerts its function at such a very low temperature to markedly enhance the enantioselectivity. In an enzymatic reaction, the enantioselectivity ...