The nitroethyl derivatives of isopropylidene malonate 2, which were unknown, are synthesised by way of Michael addition of nitromethane to isopropylidene 5-alkylidenemalonates, among them 2,2-dimethyl-5-[1-(nitromethyl)cyclohexyl]-1, 3-dioxane-4,6-dione 2a, which can be used as a new intermediate for synthesising Gabapentin.