Reaction of (–)-menthyl(S)-toluene-p-sulphinate with nitriles and lithium NN-di-isopropylamide (LDA) in 1:1:1 and 1:2:1 ratios affords opticallyactive α-cyano- and α-cyano-β-imino-sulphoxides, respectively. α-Cyanobenzyl sulphoxide racemizes through a homolytic process in a temperature range (35–50 °C) well below that required for benzyl aryl sulphoxides.