Abstract The cleavage reaction of some 1, 3-benzoxathioles with magnesium bromide and acetic anhydride has been studied. In all the 1, 3-benzoxathioles studied, the opening of the heterocyclic ring occurs first with cleavage of the C [BOND] O bond and formation of bromides and their corresponding products of hydrolysis. Successively also the cleavage of the C [BOND] S bond can occur. The competitive electrophilic substitution on the benzene ...