yl-2H-thiapyran-2-yl)phosphonate derivatives have been chemoselectively oxidized on the thiopyran sulfur. The obtained allylic six-membered cyclic sulfoxides 2a and 2b were reacted under Pummerer reaction conditions leading to new thiopyran derivatives (4a and 6b, respectively). In both studied cases, the nucleophilic attack of β,γ-unsaturated thionium ion intermediate took place regioselectively at