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1,3-Dipolar cycloaddition reaction of alkynyliodonium salts with 2,4,6-trimethylbenzonitrile N-oxide has been examined with respect to inactivated alkynyliodonium salts. The cycloaddition with the nitrile oxide has been found to proceed successful to give the corresponding isoxazolyliodonium salts in good to high yields. The reactivity of the selected isoxazolyliodonium salts has been examined.