Abstract A series of methyl and ethyl [(substituted benzylidene) dithio] diacetates have been synthesized and their structures were identified. Correlation between δ-values of the benzylidene protons and [sgrave]-Hammett values has been found. The internal chemical shift Δ∊ of the methylene protons was found to be correlated linearly with [sgrave]-Hammett constants indicating that the sulfur atom could transmit a polar effect to the substituent. ...