Preparation of (2-Methyl-propane-2-sulfonylimino) Acetic Acid Ethyl Ester

Synthesis of (2-methyl-propane-2-sulfonylimino) acetic acid ethyl ester from tert-butylsulfonamide, thionyl chloride and ethyl glyoxylate is described. The N-tert-butylsulfonyl imino ester has served as a substitute of the corresponding N-toluenesulfonyl imino ester in allylation reactions.