By means of photoinitiated SH‐En‐polyaddition of 2‐ethylidene‐6‐hepten‐5‐olide (δ‐lactone) and 2,2'‐(ethylenedioxy)diethanethiol or 1,3‐bis(3‐mercaptopropyl)‐1,1,3,3‐tetramethyldisiloxane, it was possible for the first time to form a high‐molecular linear polymer with an intact lactone structure. Under these conditions, the reactivity does not depend on the carbon‐carbon double bond structure. With pentaerythritol‐tetrakis(3‐mercaptopropionate) as a crosslinking agent, networks are formed; the structure of the comonomers and the proportionate composition of the monomers modify the polymer properties. These novel polymers have been fully characterized.