“…In this regard, the sulfite methodology, a diastereoselective approach reported by Kagan in 1991, was the first approach to solve some of the limitations of the traditional Anderson method for the synthesis of optically pure dialkyl sulfoxides, and it was particularly suitable for the synthesis of hydroxysulfinate 1 en route to tert ‐butyl sulfoxides 21. The regioselectivity problems associated with Kagan's approach were elegantly solved by the Garcia‐Ruano22 and Senanayake23 groups, who, almost at the same time, developed three‐step approaches using activated 1,2,3‐oxathiazolidine‐2‐oxides as intermediates for the synthesis of the corresponding tert ‐butanesulfinate esters (i.e., 4 and 5 ). Of the limited number of enantiopure tert ‐butanesulfinylating agents developed to date,24 the most widely used is tert ‐butyl tert ‐butanethiosulfinate ( 3 ).…”