The general procedure for the synthesis of 3,3-dimethyl-1,5-dioxaspiro[5.5]undecan-9-one using the compound (CAS: 69825-15-6) as starting material was as follows: first, 6.1 mg (0.02 mmol) of sodium 2-iodobenzenesulfonate, 0.49 g (0.8 mmol) of Oxone? (registered trademark) powder, 0.5 g (3.5 mmol) anhydrous sodium sulfate and 200 mg (1 mmol) 3,3-dimethyl-1,5-dioxaspiro[5.5]undecan-9-ol were added to 5 mL of ethyl acetate. Subsequently, the reaction mixture was heated and stirred at 70°C for 8 hours under nitrogen protection. Upon completion of the reaction, post-processing was carried out according to the method of Example 1, resulting in the target product 3,3-dimethyl-1,5-dioxaspiro[5.5]undecan-9-one. The yield of the compound was determined to be 91%, as shown in Table 2.