Representatives of two new classes of meso-ionic heterocycles have been synthesised, the I ,2,4-thiadiazolium-3-olate (8) and the 1,2,4-thiadiazolium-3-tosylaminide (25). The reactions of 1,2,4-thiadiazoles and nucleophiles follow two general pathways : (i) reductive transformation to N-thiobenzoyl derivatives and (ii) elimination of elemental sulphur and the formation of N-benzoyl derivatives. A mechanistic rationale is proposed for the operation of pathways (i) and (ii). Earlier views on the oxidative formation of certain 1,2,4-thiadiazoles are corrected. A novel synthetic route to heterocycles containing sulphurnitrogen bonds is described. 1,2,4-Thiadiazoles are formed by oxidation of N-thiobenzoylureas and Nt hio benzoylg uanidines by bis (4met hoxyp hen yl) telluroxide.Four types of meso-ionic thiadiazoles can in principle exist as possible members of the type-A class of meso-ionic heterocycles.2 These are the conjugated mesomeric betaine derivatives of 1,2,3-thiadiazoles [(I) and (2)], 1,3,4-thiadiazoles (3), and 1,2,4-thiadiazoles (4). Meso-ionic heterocycles of the types (I), (2), and (3) have been extensively investigated.* Known representatives include the 1,2,3-thiadiazolium-4olates (1 ; X = 0), 1,2,3-thiadiazolium-5-olates (2; X = 0), 1,2,3-thiadiazolium-5-aminides (2; X = NR3), 1,2,3-thiadiazolium-5-thiolates (2; X = S ) , 1,2,3-thiadiazolium-5methylides (2; X = C Y Z ) , 1,3,4-thiadiazolium-2-0lates (3 ; X = 0), 1,3,4-thiadiazolium-2-aminides (3; X = NR3), 1,3,4-thiadiazolium-2-thiolates (3 ; X = S), and 1,3,4-thiadiazolium-2-methylides (3; X = CYZ). It is interesting to note that the pioneering investigations on the 1,3,4-thiadiazolium-2-thiolates (3; X = S) were carried out by Busch (1865Busch ( -1941, long before it was recognised that these compounds could be appropriately formulated with monocyclic meso-ionic structures.The claim to have prepared the first example of a mesoionic 1,2,4-thiadiazole (4; R' = Ph, R2 = Me, X = NH)