The synthesis of thiaepin or thiaepin 1, l-dioxide (I) is of interest because it represents a case in which the concept that (2+ 4 N) or 6n-electrons are necessary for aromatic re~ onance,~ can be examined for a sulfur system, although planarity is unlikely. A knowledge of the degree of aromatic character of this compound would be of considerable theoretical interest. This paper reports the preparation of key intermediates for the synthesis of thiaepin and ...