“…The prototype Eberlin reactant ions are amphoteric acylium ions (R−C + O). Many other amphoteric ions bearing both a Lewis acidic and a basic site have also been employed including thioacylium (R−C + S), , carboxonium (H 2 CO + −R), carbosulfonium (H 2 CS + −R), distonic or distonoid radical acylium ( • R−C + O, R = alkyl, allyl, or phenyl), , singly charged diacylium (OCN + CO), , sulfinyl (R−S + O), , arylsulfenium (ArS + ), borinium (RO) 2 B + , silylium ((RO) 3 Si + ), phosphonium (R 2 P + O), , arylnitrenium (ArNH + ), nitronium (NO 2 + ), and hetarynium ions (2-pyridyl, 2-pyrrolyl cations, and their analogues) . As a result of the multiplicity of suitable reactant ions and neutrals, various heterocycle ionic systems are successfully generated via polar transacetalizations.…”