2-Substituted 1, 3-benzoxathiolium tetrafluoroborates were used as efficient masked aeylating agents for N, N-dialkylarylamiries in a two-step reaction. In most of the cases intermediate 2, 2~ disubstituted 1, 3-benzoxathioles were obtained in high yields (about 90%) and their hydrolysis afforded the corresponding ketones in almost quantitative yields. The new procedure offers the following advantages:(1) the reaction conditions are mild;(2) ...