A convenient synthetic method for (R)-and (S)-N-tert-butylsulfinyl imines of methyl trifluoropyruvate has been developed. The synthetic potentialities of these chiral building blocks for the preparation of nonracemic trifluoroalanines, trifluoromethylated amino alcohols, β-nitro-α-amino acids, and pyrrolinone carboxylic acid derivatives have been demonstrated.

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A highly diastereoselective addition of nitromethane to the C=N bond of enantiomeric fluorine containing Ellman's aldimines, RFCH=NS(O)tert‐Bu (RF=CF3, CF2Br, C2F5, HC2F4), has been successfully developed. The synthetic potential of the resulting β‐nitrosulfinylamides was demonstrated through their conversion into optically active α‐fluoroalkylated 1,3‐nitroamines, 1,3‐diamines, and 4‐fluoroalkylated imidazolidin‐2‐ones.