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In contrast, control over S\u2010heteroatom (e.g., O) bond formation to access sulfinimidate esters remains an underexplored area. Drawing inspiration from recent progress in electrophilic amide activation, herein, we present a sulfinamide activation strategy for the enantioselective synthesis of S\u2010chiral sulfinimidate esters. This method involves the activation of racemic sulfinamides by sulfonyl chloride, yielding a reactive aza\u2010sulfinyl mixed anhydride intermediate. Employing a naturally occurring cinchonidine catalyst, the process achieves excellent enantiocontrol in the subsequent formation of S\u2500O bonds with alcohols involving a dynamic kinetic resolution (DKR) process, resulting in sulfinimidate esters with excellent enantioselectivity. 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