Lipase-catalyzed alcoholysis of 2-thioacetoxyethyl acetate is described. Re
sults depended on the biocatalyst, the nucleophile and the substrate/nucleo
phile ratio. When the reaction of the diester was carried out with one equi
valent of 1-octanol under Candida antarctica lipase catalysis, it was found
that 2-mercaptoethyl acetate is mainly obtained through S-acetyl removal.