Starting from tetrahydrothiopyran‐4‐one (4d) a rational eight‐step synthesis of 3a has been developed with 25 % overall yield. This route passes H4‐3a and H2‐3a which are compared with 3a and its dithione 3b by IR, UV/Vis, 13C‐NMR spectra, redox behavior, and crystal structure (H4‐3a and 3a). The very low solubility of 3a and 3b prevented further reactions.