A novel heterocyclic sulfur ylide, 2-t-butyl-3-methyl-1-phenylbenzothiazolinium ylide () was generated as an intermediate in the reaction of 2-t-butyl-3-(nethy1benzothiazoline () with benzyne. The S-ylide underwent a novel intermolecular [1,2] shift to give 2-t-butyl-3-methyl-2-phenylbenzothiazoline ().