The title compound, spiro[1-bromo(S)-4-(R)-hydroxy-5-oxa-6-oxo-bicyclo[3.1.0]-hxane-2,2'-(3'-dieihyl-alpha-(S)-4"-Cl-benzyloxyphosphonyl-4'-(1R,2S,5R)-menthyloxybutyrolact- one)] has been synthesized via the tandem asymmetric reaction and it crystallizes in a monoclinic system, space group P2(1) with a = 11.067(3), b = 12.484(2), c = 12.356(2) Angstrom, beta = 101.95degrees, C29H39BrClO10P, M-r = 693.93, V = 1670.2(6) Angstrom(3), Z = 2, D-c = 1.380 g/cm(3), lambda(MoKalpha) = 0.071073 nm, mu = 1.410 mm(-1), F(000) = 720, the final R = 0.0570 and wR = 0.0758 for 6190 observed reflections with I > 2sigma(I). The structure is characterized by the special combination of biologic phosphonyl group and one cyclopropane as wells as two butyrolactones. The intermolecular hydrogen bond between O(3)-H(3A)O-...(10) in the crystal lattice has been observed.