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