trans-3-Mesyloxyflavanones 1 were converted into cis- and trans-3-(alkylthio)- and -(phenylthio) flavanones 2-4 by nucleophilic substitution reaction with thiols or thiolates. Flavanones 2-4 were useful intermediates in the synthesis of various sulfur-containing derivatives; flavanones, flavones and dihydrochalcones possessing alkyl- or arylthio, -sulfinyl and -sulfonyl group. Oxidation of cis- and trans- isomers