Pathway to Construct α-Acyloxy Esters by B(C6F5)3-Catalyzed O–H Insertion of Carboxylic Acids with Sulfoxonium Ylides

We report the first example of B(C6F5)3-catalyzed O-H insertion reaction of sulfoxonium ylides and carboxylic acids, achieving efficient construction of diester moieties under metal-free condition. This protocol is characterized by broad substrate tolerance, particularly for various phenylacetic acids, and good compatibility with water/air condition, which is superior to most other methods.