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The invention relates to a process for preparing 3-arylmethylthio- and 3-heteroarylmethylthio-4, 5-dihydroisoxazoline derivatives of the formula (I) by a one-pot process, by reacting corresponding arylmethyl- and heteroarylmethylisothiuronium salts, in the presence of an aqueous alkali metal or alkaline earth metal base, with a isoxazoline derivative to give the corresponding 3-arylmethylthio- and 3-heteroarylmethylthio-4, 5-dihydroisoxazoline derivatives.