The first highly enantioselective organocatalytic rearrangement of a-acyloxy-b-keto sulfides to a-acyloxy thioesters has been developed which provides a number of important synthetic building blocks in high yield and with excellent enantioselectivities (ee: up to 92%).Keywords: Cinchona alkaloids; domino reaction; enantioselectivity; organocatalysis; protonation; Pummerer reaction Asymmetric organocatalysis has emerged as a very powerful methodological approach for the enantioselective preparation of chiral compounds, and currently it constitutes a very interesting alternative to the standard metal-catalysed reactions.[1] Anyhow, despite the important advances in asymmetric organocatalysis, several issues still remain unsolved. In particular, the application of organocatalytic reactions to carry out key transformations in the context of the synthesis of complex molecules or natural products still remains rather unexplored.For this reason, we consider that the development of organocatalytic synthetic procedures for the preparation of basic organic skeletons in a simple and modular way is an area of particular interest which would also contribute to the progress in the field.Within this context, the Pummerer reaction of bketo sulfoxides, followed by acyl migration, is a welldocumented strategy [2] for a simple route to a-acyloxy thioesters, which can be easily transformed into sulfur-free products such as a-hydroxy acids, amides, esters and ketones without racemisation.b-Keto sulfoxides can be prepared by several methods like: (i) oxidation of b-hydroxy sulfoxides which are obtained by reaction of a-sulfinylcarbanions with aldehydes; [3] (ii) reaction of methylsulfinylcarbanion with esters; [3a] (iii) reaction of phenylsulfinylacetone dianion with alkyl halides, aldehydes, ketones, a,b-unsaturated esters, or oxiranes. [4] This method provides therefore a direct and efficient route for the synthesis of versatile building blocks from easily available materials (Scheme 1).Although this pathway is frequently used for the synthesis of relevant molecules, [2d,e] no catalytic asymmetric version has been reported to date. Realising the potential of such reaction products for the synthesis of a-hydroxy acids and their derivatives, [5] it would be interesting to develop an organocatalysed asymmetric variant of this important reaction. Scheme 1. Pummerer reaction of b-keto sulfoxides, followed by acyl migration.