Avenues to S-based Lewis acids were developed via the oxidation of aryl-sulfoxides with XeF2, giving difluorodiarylsulfoxides which react via fluoride abstraction to afford Lewis acidic fluorosulfoxonium cations; this acidity is derived from the S–F σ* orbital and has been probed both experimentally and computationally.
F. A. Tsao, A. E. Waked, L. Cao, J. Hofmann, L. Liu, S. Grimme and D. W. Stephan, Chem. Commun., 2016, 52, 12418 DOI: 10.1039/C6CC06929K
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