Isocoumarins and their derivatives such as dihydroisocoumarins are secondary metabolites of a wide variety of microbial plant and insect sources and can be used in the synthesis of other medicinal compounds [1][2][3][4]. A number of substituted thioisocoumarins has been prepared [5]. They also occur as mycotoxins, fungal metabolites, and a principal sweetness component of the Japanese sweet tea [6][7][8]. Most methods available for the construction of the thioisocoumarin and thiocoumarin nucleus suffer from one or more drawbacks, such as a multi-step procedure, low yields [9, 10], and long reaction time required to obtain a good yield of the desired product, or the use of expensive and hazardous reagents and solvents. For example, 3-arylisocoumarins were transformed into 3-aryl-1-thioisocoumarins by the reaction with phosphorus pentasulfide, which were converted first into 3-aryldithioisocoumarins in a few steps, and then oxidized to 3-aryl-2-thioisocoumarins by potassium permanganate [11,12].Monolkyl and dialkyl homophthalates can be converted into 3-alkoxy-or 3-(alkylthio)dithioisocoumarins, which are readily oxidized to the corresponding 2-thioisocoumarins by potassium permanganate or benzonitrile N-oxide [13].Finding an efficient method for the synthesis of isothiochromen-2-one is still a challenge.In continuity of our interest [14-18] we have developed a new method for the synthesis of 3-substituted isothiochromen-2-ones from 2-(mercaptocarbonylmethyl)benzothioic acid and various aromatic or aliphatic acid chlorides. Homophthalic acid 1 was treated with thionyl chloride to give 2-(chlorocarbonylmethyl)benzoyl chloride 2. Its reaction with potassium hydrogen sulfide followed by hydrolysis gave 2-(mercaptocarbonylmethyl)benzothioic S-acid 3. The treatment of product 3 with different acid chlorides 4 gave 3-substituted 1H-isothiochromen-1-ones 5.The elaborated route to 2-thioisocoumarins is a simple method proceeding without formation of any side products such as dithioisocoumarins with the additional advantage of easy isolation of products.