By oxidation of (Z)-4,7-dihydro-1,3-dithiepines with meta-chloroperbenzoic acid the corresponding 4,7-dihydro-1λ 4 ,3-dithiepine 1-oxides were synthesized in ~85% yield. A complete assignment of signals in the 1 H and 13 C NMR spectra of the compounds obtained was established. According to XRD analysis the sevenmembered heterocycles crystallized in conformations chair or boat. The calculations by DFT method in the B3LYP/6-31G(d,p) version showed the possibility of conformational equilibrium of these forms in the gas phase. 6 5 7 4 O 1 3 2 S S R 1 R 2 S S R 1 R 2 O O III IV *For Communication XLVI, see [1].The information on reactions involving sevenmembered cyclic (Z)-4,7-dihydro-1,3-dithiepines are very scanty: These are reactions of proton transfer in homolytic processes [2] and of 1,3-dipolar cycloaddition [3]. No products of oxidation at the sulfur atom were described. Here we report on the synthesis of monosulfoxides IIa-IIc obtained by the oxidation with the meta-chloroperbenzoic acid of three dithioacetals: Ia has no substituents at the C 2 atom, Ib is a dithioketal, and Ic is a 2-monosubstituted compound. The oxidation occurred under mild conditions and afforded the target products in ~85% yield. The monosubstituted substrate Ic provided on oxidation a mixture of isomers trans-(IIc) and cis-(IIc) in a ratio 7:1. Analysis was performed of one-and two-dimensional 1 H and 13 C NMR spectra including the calculations of 1 H NMR spectra. The compounds obtained were also subjected to XRD and quantum-chemical investigations.The presence of a stereogenic heteroatomic center results in the nonequivalence of the endocyclic carbon atoms, including methyl groups of compound IIb, in the 1 H and 13 C NMR spectra. The geminal hydrogen atoms of methylene and methyl groups are diastereotopic, nonequivalent are also the vicinal hydrogen atoms at the double bond.Firstly we assigned the multiplets at the allyl atoms C 4 and C 7 by comparing with the parameters in 13 C NMR spectra of six-and seven-membered cyclic sulfoxides [4,5] in combination with the 2D heteronuclear correlation Scheme 2.