A　method　for　the　synthesis　of　N-trifluoroacetyl　amides　through　trifluoroacetic　anhydride　transfer　to　nitrones　by　borrowing　and　returning　oxygen　atom　is　reported.　The　reaction　appears　to　proceed　via　electrophilic　trifluoroacetylation,　followed　by　nucleophilic　addition　and　elimination,　and　intramolecular　substitution,　affording　N-trifluoroacetyl　amides　in　good　to　excellent　yields.　The　present　method　tolerates　a　wide　range　of　functional　groups.　Also,　nitrones　react　with　difluoroacetic　anhydride　providing　the　corresponding　N-difluoroacetyl　amides.　Moreover,　the　method　described　could　be　of　interest　from　a　biological　point　of　view,　because　it　constitutes　a　straightforward　strategy　for　the　synthesis　of　biologically　active　N-trifluoroacetyl　amide　analogues.