A polymer having dibenzothiophenium salt moieties [poly( sulfonium salt), 2] was prepared by the reaction of poly(2-vinyldibenzothiophene) (1) with CH3I and AgBF4 in CH2ClCH2Cl at room temperature for 24 h. The obtained polymer 2 was found to contain 71% of the methyldibenzothiophenium tetrafluoroborate unit. A monomer carrying the sulfonium salt moiety, i.e., 5-methyl-2-vinyldibenzothiophenium tetrafluoroborate (4), was independently prepared and subjected to radical polymerization to give a polymer (5) in 88% yield (methyldibenzothiophenium tetrafluoroborate unit : 79%). The thermal decompositions of 2 and 5 took place in two steps; the first step involved the formation of polymer 1 by demethylation.