A new efficient formal [2 + 3] cyclization of p-hydroxybenzyl alcohols with difluoroenoxysilanes has been established. This convenient one-pot sequential procedure enables the divergent construction of highly functionalized gem-difluorinated oxa-spirocyclohexadienones under mild conditions. As opposed to the common C1 synthons in previous studies, difluoroenoxysilanes acted as new 3-atom (CCO) synthons for the first time here. The AcOH and H2O generated in the reaction are critical for the reactions to proceed smoothly.