Aldol-type reaction between electron deficient aldehydes and sulfonium salts to afford the corresponding b-hydroxy a-sulfanyl esters in moderate-to-good yields by using nanocrystalline MgO is described. The sulfanyl group is a useful group for further transformations in organic synthesis. Low R fvalue isomer is anti-configured as revealed by X-ray diffraction study and consistent with the assignment of 1 H-NMR spectrum.Introduction.-b-Hydroxy a-sulfanyl esters have found widespread use in organic synthesis, particularily for the synthesis of natural products and pharmaceuticals [1]. The sulfanyl functionality is expected to act as a useful group for further transformations in the synthesis of a large number of target molecules [2].Consequently, numerous methods have been reported for the synthesis of bhydroxy a-sulfanyl esters. Aldol condensation of a-alkylsulfanylacetates with aldehydes catalyzed by LDA, diazaborolidine, TiCl 4 /Et 3 N have been presented [3]. Ketene silyl acetals derived from 2-(alkylsulfanyl)propanoates were reacted with aldehydes in the presence of Sn(OTf) 2 , MgBr 2 , oxazaborolidinone, to afford b-hydroxy a-methyl a-(methylsulfanyl) esters in good yields [4]. The nucleophilic ring opening of the cyclic carbonates of threo-2,3-dihydroxy esters with thiols [5] and reduction of b-keto asulfenyl esters using Ca(BH 4 ) 2 or Bakers yeast as catalyst [6] produce also b-hydroxy a-sulfanyl esters. Alternatively, stereoselective conjugate addition of lithium or sodium thiolate to the BaylisÀHillman adducts [7], and a combination of a,b-unsaturated ester, aldehyde, lithium or magnesium thiolate leads, in a one-pot Michael/aldol tandem reaction [8], to a-[(1-alkylsulfanyl)alkyl] b-hydroxy esters in good yields. However, to the best of our knowledge, there is no report on synthesis of b-hydroxy a-sulfanyl esters by using heterogeneous catalysts.Nanocrystalline metal oxides found excellent applications as active adsorbents for gases, for destruction of hazardous chemicals [9], and as catalysts for various organic transformations [10]. These high reactivities are due to high surface areas combined with unusually reactive morphologies. In continuation of our work on the application of nanomaterials in synthetic methodologies, here, we report an effective aldol-type