Abstract2‐Aryl(arylsulfonyl)‐6,7‐dihydro‐2H‐imidazo[2,1‐c][1,2,4]triazol‐3(5H)‐ones and 3‐arylimino‐6,7‐dihydroimidazo[2,1‐c][1,2,4]thiadiazoles have been synthesized by intramolecular nucleophilic substitution reactions at the electron‐deficient sp2 nitrogen atom of 2‐(hydroxyimino)imidazolidine O‐sulfonate. The displacement of the sulfate leaving group by both nitrogen and sulfur anionic nucleophiles proceeds exothermically by in‐plane SN2σ nucleophilic substitution.