We report herein an efficient and mechanistically unique tandem chemoselective 1,2-/1,4-migrationo ft he thio group in keto thioesters that provides substituted butenolides in moderate to excellent yields.T hus, a-keto thioesters in the presence of stabilized phosphonate carbanions undergo tandem 1,2-sulfur migration;w hereas1 ,4-migration of the thio group has been achieved with the same thioest-ers after the treatment with Wittig reagents followed by BF 3 ·OEt 2 -catalyzed tandem reaction. Thec rossover experiments and the isolation of intermediates reveal as tepwise mechanism for botho ft hese transformations.Scheme 1. Commonstrategies for the 1,2-/1,4-migration of the thio group.