The mild oxidation of nitrile oxides affords a convenient entry to nitrosocarbonyl intermediates, versatile tools in organic syntheses

Nitrile oxides are oxidized by tertiary amine N-oxides in different solvents at room temperature to afford in the presence of dienes nitrosocarbonyl adducts in fair yields. The mild conditions used in oxidizing a variety of nitrile oxides promise a wide application of this method in synthetic processes.