Abstract Some dimethylisoxazolylmethylsulfonium salts and the corresponding ylides were synthetized and their chemical behaviour studied. Dimethylsullonium-5-isoxazolyl methylides (XIa, b) give 5-isoxazolyloxiranes (XIIa, d) and XIII when allowed to react with carbonyl compounds. Ring opening products from these oxiranes are also reported.