Ring-chain transformation of 3-hydroxyiminomethyl-1-methylquinoxalinium iodide into 9-methyl-9,9a-dihydroisoxazolo [4,5-b]quinoxaline was studied. The isoxazole ring in the latter was cleaved by the action of alcohols.In the recent years, methods for the synthesis of fused azine systems were developed on the basis of tandem reactions of azines and azinium ions with difunctional nucleophiles. Depending on the nature of the group replaced by nucleophile and the mechanism of new bond formation, these cyclizations may be regarded as S H N -S H N [1-3], A N -A N [4-9], A N -S H N [7-9], A N -S N ipso [10, 11], or S N H -S N ipso [11,12]. As a rule, the key stage in these multistep processes is attack on unsubstituted carbon atom in the heteroring. Here, information on the properties of σ H adducts and conditions of their formation is very important for understanding their reactivity. Studies on σ H adducts derived from azines and nucleophiles are often complicated due to reversibility of the corresponding processes, whereas cyclic adducts of 1,4-diazines with difunctional nucleophiles are more stable. There are published data on equilibrium addition of S-, O-, and N-nucleophiles to 1-alkylquinoxalinium salts [13][14][15]; furthermore, isolation of stable crystalline σ H adducts derived from 1-ethyl-2,3-dicyanopyrazinium ion has been reported in a few publications [16].We previously reported on tandem reactions of 1,4-diazines and their quaternary salts containing an exocyclic carbonyl group with difunctional nucleophiles, resulting in fusion of five-, six-, and sevenmembered heterorings to the pyrazine ring. These cyclizations occur as intramolecular nucleophilic substitution of hydrogen and give rise to aromatic systems [7][8][9]12]. In the present communication we report on specific features of isoxazole ring fusion and properties of the dihydroisoxazolo[4,5-b]quinoxaline system. It is known that 2-quinoxalinecarbaldehyde oximes are capable of being involved in intramolecular nucleophilic substitution of hydrogen [8] or other readily departing groups [17,18] with formation of isoxazolo[4,5-b]quinoxalines. We examined ring-chain transformations of N-alkyl-2-hydroxyiminomethylquinoxalinium salts.2-Quinoxalinecarbaldehyde oxime (I) [8] was treated with methyl iodide in DMF to give quinoxalinium salt II (Scheme 1). The 1 H NMR spectrum of salt II contained a three-proton signal at δ 4.73 ppm from the N-methyl group; its position is typical of N-methyl-N N NOH