The present invention relates to a method for preparing t butyl 2 ((4R 6S) 6 formyl 2 2 dimethyl 1 3 dioxan 4 yl)acetate having optical activity which is a core intermediate in the preparation of a variety of HMG CoA reductase inhibitors. According to the preparation method of the present invention it is possible to easily mass produce t butyl 2 ((4R 6S) 6 formyl 2 2 dimethyl 1 3 dioxan 4 yl)acetate in the form of a solid of high and uniform purity by using a polymer supported TEMPO.