The reaction of 3-methyl-5,6-dihydro-1,4-dithiins with singlet oxygen affords dicarbonyl compounds and/or ring-contracted ketosulfoxides, the latter regio- and stereoselectively, depending on the nature of the substituent at C-2 and on the reaction conditions. In competition with normal fragmentation, the intermediate dioxetanes, derived from [2 + 2] cycloaddition of singlet oxygen to the double bond, undergo an intramolecular oxygen transfer to the sulfur-1 atom, leading to labile epoxide intermediates. The latter convert to cis- and trans-ketosulfoxides through a non-concerted S-4 migration. This pathway is promoted by the electron-withdrawing group at C-2 and, for monosubstituted amide, by the solvent basicity. S-Oxidation of dithiins is insignificant, except for the monosubstituted amide derivative or in the presence of protic species, and occurs selectively at the S-1 atom.