The reactions of phosphorochloridites 5a–c with an equimolar amount of 1,2‐thiazetidine 1,1‐dioxide (2) or L(−)‐3‐carboethoxy‐1,2‐thiazetidine 1,1‐dioxide (7) in the presence of triethylamine, affords the N‐phosphitylated β‐sultams 6a–b and L(−)‐8a,c. Their oxidation by addition of oxygen, sulfur, or selenium results in formation of stable organophosphorus β‐sultams 10a–b, L(−)‐11a,c, 12a, 13a, L(−)‐14c, and L(−)‐15c. © 1999 John Wiley & Sons, Inc. Heteroatom Chem 10: 61–67, 1999