A joint experimental/theoretical (DFT) study of the activation of heteroallenes CO x S 2-x (x = 0-2) by [Sm(Giso) 2 ] {Giso -= [(ArN) 2 CNCy 2 ] -, Cy = cyclohexyl, Ar = 2,6-diisopropylphenyl} is reported. All heteroallenes are reduced in a different manner. Indeed, while activation of CS 2 yields a bimetallic CS 2 coupled product through C-S bond formation, CO 2 forms an oxalate complex through C-C bond formation. This subsequently undergoes CO 2 insertion into one of its Sm-N bonds. Finally, COS activation is predicted to yield a dithio-