The synthesis of 2-sulfinyl oxetanes is described by a C–C bond forming cyclisation strategy. Oxetanes bearing electron poor aryl sulfoxides are shown to be viable targets using this strategy. We report investigations into the sulfoxide magnesium exchange on 2-sulfinyl oxetanes, which resulted in products formed via ligand exchange and ligand coupling pathways. The sulfinyl-oxetanes can be readily oxidised to the sulfonyl-oxetanes.