Synthesis of β‐Hydroxy Sulfides via Thiolysis of Epoxides Using S‐Alkylisothiouronium Salts as Thiol Equivalents in Basic Aqueous Medium

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S‐Alkylisothiouronium salt as a nontoxic, odorless and simply operational alternative of thiol was reacted with different kinds of epoxides in basic aqueous medium at room temperature affording the β‐hydroxy sulfides with high regioselectivity in excellent yields.