Synthesis is performed by reacting a 1,1-difluoro-2-acyloxyethanesulfonic acid salt with a chlorinating agent such as thionyl chloride, phosphorus oxychloride or phosphorus pentachloride to form a corresponding sulfonyl chloride or sulfonic acid anhydride, reacting it with N-hydroxydicarboxyl imide or oxime in a conventional manner to form 1,1-difluoro-2-acyloxyethane-sulfonate.