Polymer‐Supported N‐Phenylsulfonyloxaziridine (Davis Reagent): A Versatile Oxidant

Abstract An efficient preparation of a new recyclable polymer‐supported oxidizing agent based on N ‐phenylsulfonyloxaziridine has been developed. This new polymer‐supported oxidant was shown to effect a clean and selective conversion of a range of sulfides, selenides, amines, phosphines and enolates to the corresponding sulfoxides, selenoxides, N ‐oxides, phosphine oxides and α‐hydroxy carbonyl compounds. It also enabled tetrahydrobenzimidazoles to be oxidatively rearranged to spiro‐fused 5‐imidazolones. Recycling of the polymer‐supported oxidant is possible with minimal loss of activity after several reoxidations.