The importance of β-lactams as synthetic building blocks has been widely recognized in organic synthesis due to possible ring cleavage at any of the four single bonds of the β- lactam ring. We now report reactions involving breaking of the N1–C4 bond in differently substituted at C3 4, 4-bis (methylthio) azetidin-2-ones, leading to formation of 1, 2-and 1, 3- dicarbonyl systems.