Preparation of substituted benzylic halides

A process for the preparation of nuclear substituted benzyl halides which comprises reacting a nuclear substituted benzyl alkyl sulfoxide in the presence of an inert solvent with a nonoxidizing acid halide to produce a nuclear substituted benzyl halide, wherein said benzyl alkyl sulfoxide contains an activating nuclear substituent, ortho or para to the benzylic sulfoxide substituent, said nuclear substituent comprising an activating group having a Hammett sigma (para) constant which is more negative than about -0.20 and having sufficient electron donating properties to stabilize the benzylic carbonium ion upon electrophilic attack on the sulfoxide.