Preparation of dibenzyl sulfoxylate 7a and 4-substituted benzyl sulfoxylate
s (7b, 4-NO2; 7c, 4-Cl; 7d, 4-CH3O, 7e: 4-CH3) are reported. The unexpected
stability of 7b has permitted the first X-ray determination at room temper
ature of a sulfoxylate. The thermal isomerization of sulfoxylates 7b-c to s
ulfinates 8b-c was studied in different solvents (toluene-d(8), CDCl3, and
CD3CN) and interpreted as a concerted unimolecular process following first-
order kinetics.