An efficient one-pot allylic alkylation of α-enolic dithioesters (DTEs) with Morita-Baylis-Hillman (MBH) acetates has been devised in ethanol at room temperature. The reaction being site-selective provided Sallylated product exclusively with trace amount of C-allylated one. Remarkably, some of the S-allylated product undergoes [3,3]-sigmatropic rearrangement to C-allylated one under ethanol reflux. The typical feature of this protocol is the isolation of S-allylated α-oxoketene dithioacetals, a trisubstituted olefin, which have been further exploited toward the synthesis of thiopyrans. Scheme 1. Chemo-/regioselective allylation of α-enolic dithioesters with MBH acetates. Scheme 2. Transformation of compound 3 a to 5 a via [3,3] -sigmatropic rearrangement.Scheme 3. Plausible mechanism for the formation of compounds 3, 4 and 5.