The synthesis of the previously unreported 1‐nitrophenoxathiin is described. The 13C‐nmr spectrum of the title compound is assigned based on chemical shift additivities and 1H‐13C spin‐coupling constants. From the observed 13C‐nmr chemical shift of the alpha‐carbon the title compound was predicted to have a molecular dihedral angle, Ø = 143.3°, based on a recently described interrelation between the alpha‐carbon 13C‐nmr chemical shift and the dihedral angle. Independent measurement of the dihedral angle in a crystallographic study has shown that there are two independent molecules contained in the assymetric unit which posess dihedral angles, Ø = 145.7 and 163.4°, the former in excellent agreement with the angle predicted by the assigned 13C‐nmr data.