A process for preparation of D-Nebivolol (formula Ia), the process comprising the following steps: 3') asymmetric epoxidation of the compound of formula IV1 and the compound of formula IV2 to give intermediate compounds Va and VIa, respectively, wherein R is hydroxy-protecting group, which is selected from alkyl, haloalkyl, aralkyl, alkoxyalkyl, allyl, or silyl protective group, or -CH 2 Ar, wherein Ar is unsubstituted or substituted aryl; 4') deprotecting the intermediate compounds Va and VIa, followed by cyclization, to give the intermediate compounds VIIa and VIIIa, respectively, wherein R is defined as above in this claim, 5') sulfonating the intermediate compounds VIIa and VIIIa with sulfonyl halide of formula M-SO 2 X (wherein M is alkyl or substituted or unsubstituted aryl, X is halogen) in the presence of catalyst and base, to give the intermediate compounds IXa and Xa, respectively, 6') reacting the intermediate compound IXa or the intermediate compound Xa with benzyl amine to perform alkylation of amine, to give the corresponding compound XIa or XIIa; 7') cross-coupling reaction of the intermediate compounds IXa and XIIa or the intermediate compounds Xa and XIa under basic condition, to give the intermediate compound XIIIa, wherein the definition of Ar' is the same as the above definition of M in this claim, and optionally converting the intermediate compound XIIIa to the hydrochloride thereof, 8') deprotecting the intermediate compound XIIIa to give D-Nebivolol (formula Ia) or converting the hydrochloride of the intermediate compound XIIIa to the intermediate compound XIIIa in free form by neutralization with base, followed by deprotection to give D-Nebivolol (formula Ia). 3') asymmetric epoxidation of the compound of formula IV1 and the compound of formula IV2 to give intermediate compounds Va and VIa, respectively, wherein R is hydroxy-protecting group, which is selected from alkyl, haloalkyl, aralkyl, alkoxyalkyl, allyl, or silyl protective group, or -CH 2 Ar, wherein Ar is unsubstituted or substituted aryl; 4') deprotecting the intermediate compounds Va and VIa, followed by cyclization, to give the intermediate compounds VIIa and VIIIa, respectively, wherein R is defined as above in this claim, 5') sulfonating the intermediate compounds VIIa and VIIIa with sulfonyl halide of formula M-SO 2 X (wherein M is alkyl or substituted or unsubstituted aryl, X is halogen) in the presence of catalyst and base, to give the intermediate compounds IXa and Xa, respectively, 6') reacting the intermediate compound IXa or the intermediate compound Xa with benzyl amine to perform alkylation of amine, to give the corresponding compound XIa or XIIa; 7') cross-coupling reaction of the intermediate compounds IXa and XIIa or the intermediate compounds Xa and XIa under basic condition, to give the intermediate compound XIIIa, wherein the definition of Ar' is the same as the above definition of M in this claim, and optionally converting the intermediate compound XIIIa to the hydrochloride thereof, 8') deprotecting the intermediate compound XIIIa to give D-Nebivolol (formula Ia) or converting the hydrochloride of the intermediate compound XIIIa to the intermediate compound XIIIa in free form by neutralization with base, followed by deprotection to give D-Nebivolol (formula Ia). <EOS>