Synthesis of Sulfo(xo)nium Diacylmethylides.

Sulfo(xo)nium diacylmethylides (sulfur ylides) are simple, stable, readily prepared, and versatile synthons. Compared with the sulfo(xo)nium monoacylmethylides, they can be compatible with more rigorous reaction conditions and showcase unique characteristics due to their excellent stability. This concept article provides an account for the syntheses of sulfo(xo)nium diacylmethylides, including the utilization of active methylene compounds, carbene precursors, sulfo(xo)nium monoacylmethylides, and electron‐deficient alkynes as substrates, with discussions on substrate scopes, proposed mechanisms, selected product examples, and applications. Challenges for further exploration and prospect on sulfo(xo)nium diacylmethylides in the future are also suggested. [ABSTRACT FROM AUTHOR]