The Sommelet rearrangement of (+)-ethylmethyl-p-nitrobenzylsulfonium perchlorate,(+)-1, and (+)-ethylmethyl-p-chlorobenzylsulfonium perchlorate,(+)-2, are described. Elution of (+)- 1 through an hydroxide exchange resin generated ethylmethylsulfonium p-nitro-benzylide (+)-3 which decomposed in methanol at room temperature to ethyl 2-methyl-5-nitro-benzyl sulfide, 6, and (+)-methyl α-(2-methyl-5-nitrophenyl) ethyl sulfide,(+)-7, with 18 to 20.3% ...