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