Theα-oxoketene dithioacetals are shown to undergo conjugate 1,4-reduction in highly regio- and chemoselective manner with sodium borohydride in acetic acid to afford the corresponding β-oxodithioacetals in good yields. These results have been rationalized according to HSAB principle in terms of 'hard soft affinity inversion' concept. The reduction of with sodium cyanoborohydride also proceeds in 1