Rational Synthesis of Antiaromatic 5,15‐Dioxaporphyrin and Oxidation into β,β‐Linked Dimers

5,15‐Dioxaporphyrin was synthesized for the first time by a nucleophilic aromatic substitution reaction of a nickel bis(α,α′‐dibromodipyrrin) complex with benzaldoxime, followed by an intramolecular annulation of the α‐hydroxy‐substituted intermediate. This unprecedented molecule is a 20π‐electron antiaromatic system, in terms of Hückel's rule of aromaticity, because lone pair electrons of oxygen atoms are incorporated into the 18π‐electron conjugated system of the porphyrin. A theoretical analysis based on the gauge‐including magnetically induced current method confirmed its antiaromaticity and a dominant inner ring pathway for the ring current. The unique reactivity of 5,15‐dioxaporphyrin forming a β,β‐linked dimer upon oxidation was also revealed.