A new method for the preparation of optionally 2-substituted 1,6-dihydro-6-oxo-4pyrimidinecarboxylic acid compounds of formula (1) is disclosed wherein Ris H or an optionally substituted carbon moiety. Also disclosed is the methodcomprising additional steps to prepare optionally substituted 4 pyrimidine-carboxylicacids and esters using the compound of formula (1) as an intermediate.