This article deals with a general approach to synthesizing alkyl 1,4-dihydro-2-methylthio-4,4,6-trisubstituted pyrimidine-5-carboxylate 1 and its tautomeric isomer, alkyl 1,6-dihydro-2-methylthio-4,6,6-trisubstituted pyrimidine-5-carboxylate 2, which was achieved by applying the Atwal-Biginelli cyclocondensation reaction 1-3) of S-methylisothiourea hemisulfate salt 3 to 2-(gem-disubstituted)methylene-3-oxoesters 4 available by the Lehnert procedure 4,5) for the Knoevenagel-type condensation (Fig. 1). This synthetic study was conducted as part of our medicinal chemistry program to explore alkyl 3,4-dihydro-2-oxo-3,4,4,6-tetrasubstituted pyrimidine-5-carboxylates 5a and their 2-thioxo congeners 5b for novel therapeutic agents, 6) which was inspired by the two track records with the related 1,4-dihydro-4-monoaryl-6-methylpyrimidine derivatives that follow: (R)-SQ 32926 6, 7) a calcium channel blocker developed as an orally active antihypertensive agent, and monastrol 7, 8-10) a possible anticancer agent that inhibits mitotic cell division by blocking the activity of kinesin Eg 5, a motor protein causing spindle bipolarity. alkyl 1,4-dihydro-2-methylthio-4,4,6-trisubstituted pyrimidine-5-carboxylate 1 and its tautomeric isomer, alkyl 1,6-dihydro-2-methylthio-4,6,6-trisubstituted pyrimidine-5-carboxylate 2 is synthesized by the Atwal--Biginelli cyclocondensation reaction of S-methylisothiourea hemisulfate salt 3 with 2-(gem-disubstituted)methylene-3-oxoesters 4 that can be accessed by the Lehnert procedure for the Knoevenagel-type condensation. The structures of the tautomeric products of the Atwal-Biginelli cyclocondensation reaction, 1 and 2, which are inseparable from each other, are determined unambiguously by 1 H-NMR spectroscopy at various temperatures and nuclear Overhauser enhancement spectroscopy (NOESY) experiment. Because these dihydropyrimidine products are otherwise inaccessible and thus hitherto unavailable, the synthetic methods established in this study will help to expand the molecular diversity of their related derivatives.