“…With two efficient methods for the synthesis of sulfonyl and sulfinyl imines from acetals, and being also interested in imidates, , we next considered applying similar conditions to the preparation of N -sulfonyl- and N -sulfinylimidates from orthoesters. N -Sulfonylimidates have mainly been used in diastereoselective α-alkylation reactions, ,, and can easily be converted into amides or esters, whereas N -sulfinylimidates have found applications in diastereoselective alkylations, Mannich-type condensations, conjugate additions, and diastereoselective aldol-type reactions . A few methods have been described for the preparation of such imidates, which suffer of long reaction time and tedious procedures.…”