Pheox– and Phebox–aluminum complexes were synthesized and subsequently characterized by spectroscopic analysis. These complexes acted as Lewis acid catalysts, and their catalytic activities were controlled by using the Pheox, Phebox, and heteroatom ligands. The Pheox–aluminum complex exhibited an opposite substrate selectivity to AlCl3 in a competitive hetero‐Diels–Alder reaction between electron‐rich and electron‐deficient aldehydes.