A new benzothiazine: 4-(oxiran-2-ylmethyl)-1,4-benzothiazin-3-one was synthesized by a liquid-solid phase transfer catalysis reaction. The new compound was well characterized by FT-IR spectroscopy, the nuclear resonance of proton and carbon 13, and mass spectrometry. The genotoxicity of the new benzothiazine derivative was assessed using the micronucleus assay on Chinese Hamster Ovary cells (CHO cells), as compared to its cytotoxicity against CHO cells. Accordingly, the chromosomal damages were detected with micronucleus frequency (MN) and cytotoxicity was assessed with cyto-blocking proliferation index (CBPI). The newly synthesized benzothiazine derivative was not cytotoxic and don't exhibit, in absence of metabolic activation, any genotoxic effect, making it a potential chemical for further biological explorations and an interesting scaffold for new derivatives.