As part of a continuing study of $\alpha$-Heteratom substituted phosphonates, $\alpha$-chloro sulfinyl methane phosphonates were prepared by two methods. The reaction of $\alpha$-chloro thio methane phosphonates with m-chloroperbenzoic acid afford them. Sulfuryl chloride and silver nitrate also convert arylthio methane phosphonates to the corresponding $\alpha$-chloro sulfinyl methane phosphonates by one step reaction. $\alpha$-chloro sulfinyl methane phosphonates undergo the Pummerer rearrangement, proving an entry to phosphonyl thiolformates. Also, $\alpha$-chloro $\alpha,\,\beta$-unsaturated sulfoxides were prepared in good yields by the Horner-Wittig reaction.