Abstract 2, 3-Dihydro-5H-1, 4-benzoxathiepins were prepared by intramolecular Friedel- Crafts reactions of ethyl α-[2-(aryloxy) ethylthio]-α-chloroacetates or by acid-catalyzed cyclizations of ethyl α-[2-(aryloxy) ethylsulfinyl]-acetate. 1, 2, 3, 5-Tetrahydro-4, 1- benzothiazepines were similarly prepared.