Singlet oxygen oxygenation of 5,6-dihydro-1,4-oxathiins substituted at C-3
with an electron-withdrawing group leads stereoselectively to ketosulfoxide
s 5 and 6, instead of the expected dicarbonyl compounds 3, A mechanism invo
lving an unprecedented intramolecular rearrangement of the corresponding di
oxetanes 2 is proposed.