Synthetic approaches for new 2,5-disubstituted-1,3-thiazolidines are d
escribed. Steric and electronic effects of the N-substituent of the th
iazolidine ring represent the major parameter in the rearrangement pro
cess. The nmr studies demonstrate that N-unsubstituted 2,5-disubstitut
ed-1,3-thiazolidines exist as epimeric mixture, while the correspondin
g N-acetylated analogues exist as a conformer mixture.