“…To illustrate the utility of the α‐( S )‐dibenzylamino α′‐( R )‐sulfinyl ketone intermediates, we planned to bring about their transformation into syn ‐(2 R ,1′ S )‐2‐[1‐(dibenzylamino)alkyl]epoxides (DBAE), which are very usefulmoieties in organic synthesis19 that have been used to prepare a large number of biologically active natural and synthetic compounds, such as hydroxyethylene dipeptide isosteres20 and other pharmacologically important compounds 21. Ring opening of DBAE with total regioselectivity by ketones,22a nitriles,22b,22c thiols,22d carboxylicacids,22e and organolithium compounds22f,22g was recently reported by Concellón and co‐workers. DBAE have also been used as precursors for the synthesis of oxazolidinones,23a 4‐(1‐dibenzylaminoalkyl)‐2‐oxo‐1,3‐dioxolanes,23b 2,5‐disubstituted‐1,4‐dioxanes with C 2 symmetry,23c and cis ‐ or trans ‐3,4‐disubstituted 1,2,3,4‐tetrahydroisoquinolines 23d…”