“…Previous spectroscopic (IR, 13 C NMR, UV and UPS), X-ray diffraction and theoretical studies of b-carbonyl-sulfones XC(O)CH 2 SO 2 R (X = Me, Ar, NR 0 2 , OR 0 and SR 0 (Ar); R = Me, Et, Ar) indicated that these compounds, in the gas phase, solution and in the solid state prefer the gauche conformation between the C@O and C-S bonds [1][2][3][4][5][6]. The stabilisation of the gauche rotamers of b-carbonyl-sulfones has been ascribed to p * CO /r C-S and p CO /r * C-S orbital interactions, along with crossed electrostatic and charge transfer interactions between oppositely charged atoms, i.e.…”