Gas-phase pyrolysis of 2-methoxy-2-methylsulfanyl-5,5-dimethyl-2,5-dihydro[1,3,4]oxadiazole (1) (also known as 2-methoxy-5,5-dimethyl-2-methylthio-2,5-dihydro[1,3,4]oxadiazole and 2-methoxy-2-methylthio-5,5-dimethyl-Δ3-l,3,4-oxadiazoline) in the source of an UV photoelectron spectrometer, by means of a CW CO2 laser as directed heat source, gave a photoelectron (PE) spectrum that included ionization bands belonging to acetone and methoxy(methylthio)carbene (3). Photoelectron spectra of authentic samples of (E)-1,2-dimethoxy-1,2-dimethyl thioethene (4), (Z)-1,2-dimethoxy-1,2-dimethylthioethene (5), S-methyl thioethanoate (6), and O-methyl ethanethioate (7), which can be derived by dimerization and rearrangement of the carbene, established that these compounds are not present in the pyrolysate. DFT calculations at the B3PW91/6-31+G(d,p) level and simulation of PE spectra at the B3LYP/6-31+G(d,p) level were instrumental in the interpretation of the experimental results. From the available experimental and calculated data, 3 is formed in a Sickle conformation upon pyrolysis of 1. Transition states for the rearrangement of 3 were examined with QTAIM. Key words: 2-methoxy-5,5-dimethyl-2-methylthio-2,5-dihydro[1,3,4]oxadiazole, pyrolysis, He(I) photoelectron spectroscopy, methoxy(methylthio)carbene, DFT calculations, QTAIM.