The reactivity of β‐mesyloxy ketones towards N‐nucleophiles and bases was evaluated. In the presence of titanium(IV) chloride, the reaction with primary amines leads to the formation of β‐mesyloxy imines and β‐amino imines. Upon base treatment, β‐mesyloxy ketones underwent cyclization to δ‐sultones. Increasing steric hindrance in β‐mesyloxy ketones changed the reaction course and gave rise to the formation of cyclobutanones and 2‐methyleneoxetanes.
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