A new approach to 2-aryl-3-methylene-2,3-dihydroisothiazole 1,1-dioxides 11 from 3,4-dialkyl substituted N-phenyl-isothiazolium salts 6 via stable hydroperoxides 7 by reduction and elimination of water is introduced. Furthermore, 2-aryl-3-methylene-2,3-dihydroisothiazole 1,1-dioxides 11 are shown to be interesting synthons for the synthesis of 3-oxyfunctionalized sultams 8 and 9.