ABSTRACT
Benzyltriphenylphosphoniumperoxodisulfate (PhCH2PPh3)2S2O, (I) is readily prepared as an white solid from benzyltriphenylphosphoniumchloride, performs conversion of α-sulfinyl oximes (2) and α-sulfinyl hydrazones (4) to the corresponding β-keto sulfoxides (3) in high yields and high enantiomeric purity.