Comprehensive SummarySynthesis of diverse polythioimidocarbonates via ring‐opening copolymerization of epoxides and isothiocyanates catalyzed by organoboron catalyst was reported herein. Both aromatic and aliphatic isothiocyanates underwent successful copolymerization with terminal and internal epoxides, allowing for the precise tuning of the performance of the resultant copolymers over a broad range. The wide scope of available isothiocyanates and epoxides enables the direct construction of sulfur‐containing functional polymers featuring both high glass transition temperature and refractive index. Additionally, it was observed that aromatic isothiocyanates polymerize much faster than aliphatic ones, and the reactivity difference facilitated the one‐step synthesis of block polymers from mixed aromatic isothiocyanates, aliphatic isothiocyanates and epoxides due to the preferential incorporation of aromatic isothiocyanates than the aliphatic analogues during their alternating copolymerization with epoxides. The produced polythioimidocarbonates can be used as positive resists for electron beam lithography (sensitivity of 130 μC/cm2 and contrast of 1.53 for poly(CHO‐alt‐EITC)). Coupling with their high refractive index (1.58‐1.68), polythioimidocarbonates might find functional applications in optics. These results render ring‐opening copolymerization of epoxides and isothiocyanates a facile route to enrich functional polymer library.This article is protected by copyright. All rights reserved.