The first synthesis of optically active 1-substituted taurines

Optically active 1-substituted taurines, a type of important sulfur analogues of naturally occurring amino acids, and their N-benzyloxycarbonyl-protected derivatives were synthesized from the corresponding optically active β-amino secondary alcohols in three steps via N-protection with benzyl chloroformate, substitution with thiolacetic acid under Mitsunobu conditions, and oxidation with performic acid.