A chiral quaternary tetraatkylphosphonium salt has been successfully utilized for the first time as a phase-transfer catalyst for asymmetric amination of beta-keto esters in high yield with high ee. Asymmetric amination of a cyclic five-mernbered beta-keto ester is a valuable method for preparing a key intermediate for asymmetric synthesis of aldose reductase inhibitor AS-3201 (Ranirestat).