PURPOSE: To obtain the titled compound useful as a medicine and an intermediate therefor readily in high yield without forming by-products, by reacting a uracil with 2,3-dihydrofuran in the presence of a solid-liquid phase transfer catalyst and reaction promoter.

CONSTITUTION: Uracil or a 5-substituted uracil compound expressed by formula I (R is H, halogen, alkyl or trihaloalkyl) is reacted with a 2,3-dihydrofuran in the presence of a solid-liquid phase transfer catalyst, e.g. 18-crown-6-ether and reaction promoter, e.g. aluminum chloride, ferric chloride or stannic chloride, to afford the aimed N1-(2'-tetrahydrofuranyl) derivative of uracil or 5-substituted uracil expressed by formula II.