A highly diastereoselective addition of nitromethane to the C=N bond of enantiomeric fluorine containing Ellman's aldimines, RFCH=NS(O)tert‐Bu (RF=CF3, CF2Br, C2F5, HC2F4), has been successfully developed. The synthetic potential of the resulting β‐nitrosulfinylamides was demonstrated through their conversion into optically active α‐fluoroalkylated 1,3‐nitroamines, 1,3‐diamines, and 4‐fluoroalkylated imidazolidin‐2‐ones.