NEW MATERIAL:A (1R,2R)-cyclohexyl carboxylate derivative expressed by formula I[[R1 is 1-6C alkyl or aryl; X is halogen or R2SO3 (R2 is 1-6C alkyl or aryl].

EXAMPLE: (1R,2R)-2-Iodo-1-cyclohexyl acetate.

USE: An intermediate capable of producing (R)-2-cyclohexen-1-ol useful as an intermediate for perfumes, etc., from readily available raw materials in high yield and ultrahigh optical purity according to simple operation.

PREPARATION: A dl-trans-cyclohexanol derivative expressed by formula II is treated with a lipase in an inert solvent (preferably an organic solvent) in the presence of a compound expressed by formula III or IV (R3 is H or 1-6C alkyl) to provide the optically active compound expressed by formula I. Furthermore, the aforementioned compound can advantageously be converted through a compound expressed by formula V into a compound expressed by formula (A) useful as an intermediate for perfumes, etc.