of some intermediates formed by reaction of nitriles with perfluoroalkyl sulfoxides upon trifluoromethanesulfonicanhydride activation. Bistriflate ketal 3, precursor of sulfilimine 1, may undergo a rearrangement to sulfanyl nitrile 5 after triflic acid elimination under thermal conditions. With p-tolyl trifluoromethylsulfoxide, remote triflic acid elimination from intermediate 4 leads to benzamide
perfluoroalkylated sulfoxides with trifluoromethanesulfonic anhydride behaves as highly electrophilic entities. Their reaction with nitriles allows a Ritter-like process leading to the new fluorinated acylsulfilimines 1–21 after hydrolysis. This flexible methodology allows some variation of both the sulfoxide and nitrile components. Derived acylsulfoximines 22–25 or free sulfoximines 26–28 could be selectively