The formation of N-sulfinyltoluidine by heating the intermediate 2 or 3 could not be observed even in the ir and NMR spectra of the reaction mixture, so the role of the second mole of sulfur dioxide is essential in the preparation reaction for N-sulfinylamine 5. On the other hand, in the presence of the second mole of sulfur dioxide, 3 was easily decomposed to afford 5 and lithium sulfite which was detected by the~~ 0~ 2-bands of inorganic sulfite at ...