An early investigation of the Beckmann rearrangement led Neber to discover that treatment of
O
‐sulfonyl ketoximes with base led to the formation of 2
H
‐azirines. Neber's subsequent papers described in detail the full panoply of reactions, intermediates, and byproducts associated with the reaction, including α‐amino ketones formed by acidic hydrolysis of the azirines. This chapter is devoted to the base‐promoted rearrangement of oxime
O
‐derivatives, commonly
O
‐sulfonates, representing the original “Neber” rearrangement, and the corresponding reaction of
N
,
N
,
N
‐trimethylhydrazonium iodides, the “modified Neber” rearrangement, discovered by Smith.