Whereas low‐temperature (−78 °C) reaction of the lithium dithiolene radical 1. with boron bromide gives the dibromoboron dithiolene radical 2., the parallel reaction of 1. with (C6H11)2BCl (0 °C) affords the dicyclohexylboron dithiolene radical 3.. Radicals 2. and 3. were characterized by single‐crystal X‐ray diffraction, UV/Vis, and EPR spectroscopy. The nature of these radicals was also probed computationally. Under mild conditions, 3. undergoes unexpected thiourea‐mediated B−C bond activation to give zwitterion 4, which may be regarded as an anionic dithiolene‐modified carbene complex of the sulfenyl cation RS+ (R=cyclohexyl).