The reactions of tosyl isocyanate with diethyl diphenylsulfuranylidenemalonate, 2 di methylsulfuranylidenedimedone, and 2 dimethylsulfuranylideneindane 1,3 dione afforded 1,3 ditosyl 5,5 diethoxycarbonylimidazolidine 2,4 dione and tosylimination products at the keto groups, respectively. Phenyliodonium ylides derived from diethyl malonate and ethyl acetate react with 3,4 dichlorophenyl isocyanate to form substituted oxazolin 2 ones.Key words: distabilized β dicarbonyl sulfonium and iodonium ylides, aryl isocyanates, tosyl isocyanate, tosylimination, 1,3 ditosyl 5,5 dicarbethoxyimidazolidine 2,4 dione, oxazolin 2 one, X ray diffraction study.Distabilized cycloimmonium, sulfonium, and iodo nium ylides derived from β dicarbonyl compounds have attracted considerable attention as functional nucleophilic reagents. 1-3 The electronic structures of these compounds give promise that interesting results will be obtained in comparative studies of the reactions of distabilized ylides with isocyanates.As part of our research on the reactions of carbanions with isocyanates, 4 we qualitatively correlated the reactivi ties of distabilized β dicarbonyl cycloimmonium, iodo nium, and sulfonium ylides with the Mulliken charges on the ylide carbon atoms calculated by the quantum chemi cal DFT B3LYP/LanL2DZ method.As can be seen from the above data, the highest nega tive charge is concentrated on the carbon atom of pyridinium ylide, the ylide carbon atom of the iodine derivative bears a somewhat lower negative charge, and the anionic charges are delocalized to the greatest extent in sulfur ylides. The nucleophilic reactivity of the ylides under consideration can correlate with the negative charges on the ylide carbon atoms. However, the scheme of interactions can also be influenced by the strength of the bond between the ylide carbon atom and the hetero atom. Apparently, this type of compounds have the weak est C-I bond. Therefore, in summary of the above men tioned factors, pyridinium and phenyliodonium ylides would be expected to exhibit the highest reactivity toward isocyanates. However, the schemes of their interactions can be substantially differrent due to the above mentioned structural features.Actually, pyridinium ylide 1 reacts with aryl isocyan ates at room temperature in a solution in CH 2 Cl 2 provid ing the C→N migration of the ethoxycarbonyl group in the second step of the reaction. This rearrangement af fords new pyridinium ylide 3 containing the carbamate function 5 (Scheme 1).The reaction according to Scheme 1 is a special case of the reactions of carbanions derived from esters with alkyl and aryl isocyanates giving rise to new types of carbamates through the insertion of the isocyanate mol ecule at the C-CO 2 Alk bond of the starting carbanion. 6 Taking into account the above mentioned reactivity of nitrogen ylides toward aryl isocyanates and with the aim of comparing the reactivities of different distabilized ylides, we performed the reactions of isocyanates with iodonium and sulfonium derivatives, for which only sc...