Amides, thioamides and carbamates are versatile intermediates in the synthesis of natural products. Among the most well-known procedures to make amides and thioamides are the reactions between amines and acyl halides, or between amines and thioacyl halides. Acyl halides and thioacyl halides are, however, not easy to handle in general or available in stock most of the time. For instance, thiobenzoyl chloride, a purple liquid collection and purification via vaccum distillation, undergoes decomposition very easily in the presence of atmospheric oxygen at 78 C or above. Thus, effective acylating reagents or acylating intermediates such as acylimidazole, a reaction product of trisdialkylaminoborane and carboxylic acid, acyloxyborane, 1,1'-[carbonyldioxy]dibenzotriazole convertible into 1-acyloxybenzotriazole, and benzotriazole-1-yl diethyl phosphate have been carefully developed for the syntheses of amides. Moreover, the utility of thioacylimide explored by Geordeler, the usage of N-thiobenzoylbenztriazole, the reaction between diimidazole sulfide and dithiobenzoic acid reported by Walter, and Lawesson’s reagent played a key role for syntheses of thioamides. As for using leaving groups containing sulfur for the preparation of amides, 3-acylthiazolidine-2-thione by Y. Nagao, and utility of 2-mercaptobenzoxazole (MBO) by Ueda have been previously explored. In a previous paper, we have reported the syntheses for a variety of phenylamides, thiobenzamides and various carbamates by adopting S-benzoyl derivative of benzothiazole-2thiol, so called 2-mercaptobenzothiazole (MBT) as a good leaving group moiety. Here, we wish to report the phenomenon of the acyl group rearrangement between derivatives of MBT, the quantitative isolation of each derivative of MBT, and their chemical properties. Both acyl derivatives of MBT have demonstrated that they can be used in the facile syntheses of other alkylamides (alkyl = methyl, benzyl, cinnamyl) and benzylthioamide. Although Ueda observed the formation of S-acyl derivative and N-acyl derivative of MBO as result of the acyl group rearragement during the reaction, there was no mention of the ratio distribution of derivatives or mechanistic details. For a comparison to S-acyl/N-acyl rearrangement of MBO, Ueda also reported that the acylating reagent, derived from 1,2-benzisothiazol-3-ol and benzoyl chloride, also gives the benzoyl group rearrangement between the O-