The title compound, C(15)H(28)O(4), was prepared by the condensation of pivalaldehyde with penta-erythritol. In the crystal, the two halves of the mol-ecule are related by a crystallographic twofold rotation axis passing through the central spiro-C atom. The two non-planar six-membered heterocycles both adopt chair conformations with the two tert-butyl groups both located in the equatorial positions.