A simple approach for the synthesis of the C14–C28 fragment of eribulin has been developed by employing a one-pot gold-catalyzed alkynol cyclization/Kishi reduction to construct the 1,5-cis-tetrahydropyran unit and a cross-metathesis/Sharpless asymmetric dihydroxylation–cycloetherification to install the 1,4-trans-tetrahydrofuran ring. Use of easily accessible building blocks, ease of operation and catalytic transformations as key reactions for the construction of THF/THP units highlight the current approach.