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The title compound is readily prepared from ester (I) and 1-dodecanethiol and isolated as a mixture of isomers (III) and (VII). Its reactivity with some alcohols under conditions A) is investigated. Generally, the β-isomer (III) gives a higher yield of the products. Furthermore, (III) is transformed to the azide (VIII) which reacts with cyclohexanol to give the known glycoside (IX)/(X). -(MATSUOKA*, K.; ONAGA, T.; MORI, T.; SAKAMOTO, J.-I.; KOYAMA, T.; SAKAIRI, N.; HATANO, K.; TERUNUMA, D.; Tetrahedron Lett. 45 (2004) 51, 9383-9386; Dep. Funct. Mater. Sci. Eng., Fac. Eng., Saitama Univ., Urawa, Saitama 338, Japan; Eng.) -Lindner 15-186