Mechanism
The mechanism of the Pummerer rearrangement begins with the acylation of the sulfoxide (1 and 2). Compound 3 undergoes elimination to produce the thionium ion 4. Acetate adds to the sulfonium ion to give the final product 5.
Other anhydrides and acyl halides can give similar products. Inorganic acids can also give this reaction.This product can be converted to aldehyde or ketone by hydrolysis.
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