Table summarizes some results and illustrates the efficiency of the present method. [21] Both activated and deactivated aromatic aldehydes including a sterically hindered one such as mesitaldehyde (entries 1-5), aliphatic aldehydes (entries 6 and 7), and cinnamaldehyde (entry 8) reacted rapidly with 2-mercaptoethanol (1.5 equiv) in dichloromethane as the solvent at 15 °C to afford the corresponding 1,3-oxathiolanes in good to excellent yields. The case of p-nitrobenzaldehyde (entry 4) is ...