Carboxylic Acid Functionalization Using Sulfoxonium Ylides as a Carbene Source.

Functionalization of carboxylic acids using sulfoxonium ylides in the presence of [VO(acac) 2 ] as a catalyst is reported. The usual carbene source, diazo compounds, failed to produce α-carbonyloxy esters in good yield when compared to sulfoxonium ylides. Various standard spectroscopic and analytical techniques were used to characterize the products formed.