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Abstract
The title conversion, significant for its role in procuring modified nucleic acids1 has been reported with bis(p-methoxyphenyl) telluroxide,2 trimethyloxoniujn fluoborate,3 DMSO/acids4 and DMSO/iodine.5 During the course of investigation of the reactions of heterocycles possessing thiourea and thioamide functionals, with iodocarbene generated from iodoform and potassium t-butoxide, we noticed the conversions of these substrates to their oxygen analogs.6 Here, we report that the title conversion can be performed in a synthetically useful manner, under basic conditions, with the help of iodine/potassium t-butoxide in t-butanol solution.