From the ester exchange reaction between 2-methylpentane-2.4-diol and dimethyl sulfite, two isomeric cyclic sulfites were isolated in a 3 to 2 ratio. On the basis of IR and NMR data it was concluded that the isomers exist in the rigid chair conformation and the isomerism springs from the pyramidal S=O orientation. An axial S=O is assigned to the liquid isomer (predominant) and an equatorial S=O to the solid compound (minor). The 25 ev mass spectra of the two isomers at room temperature is herein described.[1-6]. Of particular interest in this context is the isolation of two cyclic sulfites of mesopentane-2.4-diol [41, shown to constitute conformational isomers of the structures CH 3 (e) CH3 (e) 5=-0 (a) (I) and CH 3 (e) CH 3 (e)S=O(e) (lI}[51.! is the more stable isomer; it could not be isomerized to II to any measurable extent. By contrast, II could be isomerized completely into I on heating at 200 0 for 15 min. From dipole moment and infrared studies on 2-substituted propane-1.3-diol sulfites, van Woerden and Havinga [61 concluded that the S=O bond in trimethylene sulfites has a preference for the axial conformation, which is 3.5 ± I Kcal/mole more stable than the equatorial one.Unlike the meso form, racemic pentane-2A-diol sulfite could not be separated into geometric isomers, viz, into CH 3(e) CH 3(a) s=o (e) (III) and CH 3(a} CH 3(e) S=O (a) (IV). It comprises a mixture of both conformational isomers, already at room temperature, implying that the difference in free energy between III and IV is smaller than between I and II. This may indicate that the CH 3 (a) 5=0 (a) repulsion obliterates, at least partly, stabilization of the S=O bond in the axial conformation [51.t Dedicated to the memory of the Late Aryeh Poles.