Siloxane formation reactions of both the nonhydrolytic sol–gel process and Piers–Rubinsztajn reaction can be integrated as Lewis acid promoted siloxane syntheses without involving silanol groups. The former was developed in the field of inorganic materials chemistry and the latter was initiated in polymer chemistry. We have realized both reactions are quite similar, in terms of 1) the nonhydrolytic reaction, 2) the use of alkoxysilanes, 3) the group-exchange reactions competing with the siloxane formation, and 4) the proposed reaction mechanisms. This Minireview focuses on the above two reactions. The evolution of both reactions should realize a more sophisticated molecular design of siloxane compounds, which surely contributes to the development of advanced functional materials.