N-Benzyloxycarbonyl protected α-substituted and α,β-disubstituted taurines were synthesized from olefins and epoxides via N-benzyloxycarbonylamino alcohol thioacetates as key intermediates. They are important sulfur analogues of naturally occurring amino acids and building blocks for the synthesis of α-substituted and α,β-disubstituted β-sulfonopeptides.