“…During the study of a one‐pot three‐component tetra‐ n ‐butylammonium diphenyltrifluorosilicate (TBAT)‐catalyzed Mannich reaction starting from Ruppert–Prakash reagent, acylsilanes and various activated imines, we noticed that the ammonium difluoroenolate, which is supposedly generated during the one‐pot process, was unreactive towards N ‐( tert ‐butanesulfinyl)imines . A careful examination of the litterature indeed shows that the addition to sulfinylimines has been mostly accomplished either from difluoroenol ethers, under Lewis or Brønsted acid activation,,, or via imino‐Reformatsky reactions ,,. The addition of difluoroenoxysilanes to sulfinylimines promoted only by a Lewis base, without any activation of the electrophile, has never been reported.…”