In all of these studies the intermediacy of the dioxetane has been inferred from secondary products presumably obtained from dioxetane decomposition, but in no case has a sulfur- substituted dioxetane been observed directly. Here we report the first direct spectroscopic observation of a dioxetane obtained from the photooxygenation of a thioketene acetal. Dioxetane II was obtained by tetraphenylporphine sensitized photooxygenation of 2- ...