In this report, two routes for the synthesis of phosphorothioates via a P−S cross coupling reaction of thiols with dialkyl phosphites or a three component reaction of alkyl halides, thiourea and dialkyl phosphite in the presence of CaO has been studied. By presented methods, various phosphorothioates are obtained under transition metal‐free condition. The reactions are proceeded with formation of a known intermediate of disulfide via the oxidation of thiols and followed by nucleophilic substitution of dialkyl phosphite with the disulfide intermediate gave phosphorothioate.