In the process of manufacturing or a derivative thereof capecitabine, (A) the formula (II): [Formula 1] (Wherein, R 2 and each R 1 represents a hydroxyl protecting group, independently) formula (III), a compound of: (wherein the acyl activating group X) X-C (= O) -R 3 reacting in an organic solvent and acylating reagent, to produce the acylated compound possible to obtain the compound of formula (I) by deprotection of (b) acylating the compound (c) and formula (I) including that, which is purified by solvent compounds. None [Selection Figure]カペシタビンまたはその誘導体を製造するプロセスで、(a)式(II):【化1】(式中、各R1およびR2は、独立にヒドロキシル保護基を表す)の化合物を、式(III):X-C(=O)-R3(式中、Xはアシル活性化基)のアシル化試薬と有機溶媒中で反応させ、アシル化化合物を製造すること;(b)アシル化化合物を脱保護して式(I)の化合物を得ること;および(c)式(I)の化合物を溶媒で精製すること、を含む。【選択図】なし