5‐Methylene‐2‐oxo[1,3,2]dioxathiane (2) was obtained in 91% yield from 2‐methylenepropane‐1,3‐diol (1) and thionyl chloride. The cyclic sulfite 2 reacts with a variety of nucleophiles to give formally monosubstituted products 3 of the diol 1 in 62−77% yield. Oxidation of 2 with RuCl3/NaIO4 yields the diprotected tetraol 5‐(hydroxymethyl)‐2,2‐dioxo[1,3,2]dioxathian‐5‐ol (7) in 86% yield, which can be used to easily access tetrafunctional derivatives of 2‐(hydroxymethyl)propane‐1,2,3‐triol (isoerythritol); for example, acetylation with acetic anhydride furnishes in 96% yield the primary acetate 11, which reacts with potassium cyanide and sodium azide to give the 2‐cyano‐ and 2‐(azidomethyl)propane‐1,2,3‐triol monoacetates 12a,b (78 and 82% yield, respectively). (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2003)