δ-Hydroxyand δ-amino α-thio-esters, easily obtainable through S-alkylation of β-mercapto alcohols and β-amino thiols with bromo acetate, behave as suitable starting compounds to obtain various 2-hydroxy-1,4oxathianes and (S)-3,4-dihydro-2H-1,4-thiazines via a reductive ring closure. Under similar conditions, selenated heterocycles are also synthesized.