A series of newtypes of sulfur-bridged Lewisacids were synthesized. The ligands that contained the sulfoxide or sulfone as the joint moieties of two phenols were found to quantitatively give Lewisacids. These obtained Lewisacids also have good discrimination properties of some epoxides. The reaction prop erties of the Lewisacids were studied using the rearrangement of the epoxides to carbonyl