A convenient two-step procedure for the construction of sulfur-containing quaternary centers from tert-alcohols involving chiral ones is established. tert-Alkyl diphenylphosphinites 1 were easily prepared in excellent yields from tert-alcohols and ClPPh2 by the combined use of Et3N and a catalytic amount of DMAP. Subsequent condensation of I with thiol 3 smoothly proceeded in the presence of quinone 2d to afford the corresponding tert-alkyl sulfides 4 in good to high yields via S(N)2 displacement. Removal of benzothiazol-2-yl group of (R)-4j was achieved with LiAlH4 to afford the desired chiral thiol (R)-5 in high yield.