A simple synthesis of 5-acyl-4-hydroxy-3, 6-dihydro-2H-1, 3-thiazine-2, 6-diones from malonic acid, potassium thiocyanate and acid anhydrides is described. A new, general, regioselective method for the synthesis of 1-substituted-6-alkyluracils by the reaction of these thiazines with primary alkyl and arylamines is reported.