The preparation o f four 2-(4-toluenesulphonyl)-3-aryloxaziridines by oxidation o f the cor responding imines by peracids is described. The relative oxidation rates o f trimethyl phosphite by these oxaziridines are determined.Until recently, no generally applicable oxidizing reagents were known for P(III) compounds, al though P(III) com pounds are readily oxidized to form the corresponding P(V) compounds. In 1972, a kinetic study of the deoxygenation of 2-alkyl-3-aryloxaziridines by tributylphosphine was described [9], F or a long time, the oxidation of P(III) com pounds by oxaziridines seems to have been neglected, although there has been consider R,jP + rJX -n-rS -"*"?"? p' -so.- The intermediacy of a phosphorane derivative 3 (R' = OEt; R2=Ph; R 3='Pr) was observed by 31P N M R (Ö = 19.52 ppm, H 3P 0 4) when triethyl phos phite was oxidized by 2 (R 2, R 3 as above) in CDC13[ 11].Recently, the racemates o f diastereom er mix tures of P(III) com pounds were reacted with chiral oxaziridines, and stereoselective destruction [12] of one stereoisomer was observed [13].In the present com m unication we would like to report on the syntheses of 2-(4-toluenesulphonyl)-3-aryloxaziridines (9).These oxaziridines can be used as widely appli cable oxidizing reagents o f P(III) com pounds.