The invention provides a process for preparing the lactone of the intermediate of dextral biotin. The invention employs racemic acid 2 (1, 3-dibenzyl-5(hydroxymethyl)-2-oxo-4-Imidazolidinecarboxylic aid) which is achieved by the hydrolyzing the lactone 1 of the intermediate of racemization biotin 1 (tetrahydro-1, 3-bis (phenylylmethyl)-1 H-Furo (3, 4-d) imidazole-2, 4-dione) is utilized as reaction substrate, and the lactone of the intermediate of dextral biotin 9 is selectively synthesized in the function of lactone synthase. Further, the lactone synthase is one of the following materials, including (1) pig liver esterase, (2) pancreatin, (3) aspergillus oryzae lipase, (4) aspergillus niger lipase, (5) aspergillus flavus lipase, (6) blue mold lipase, (7) rhizopus chinensis lipase, and (8) yeast lipase. The beneficial effects of the process for preparing the lactone of the intermediate of dextral biotin include that resolution specificity is high, the resolution efficiency is high, the manufacture cost is greatly reduced, the operation is simple, the environmental pollution is low, and the invention is adaptable for industrial production.