The reactions of a model sulfur ylide with formaldehyde and 1,1-dicianoethylene, leading to the formation of an epoxyde and a cyclopropane, respectively, have been studied using different computational methods, and the results have been compared to those obtained with the CBS-QB3 method. The second step of these reactions presents transition states similar to that of an S N2 reaction. Depending on the degree of electron derealization at the transition state, a different amount of exact exchange is necessary in the exchange functional to obtain accurate energy barriers. This amount is larger for the reaction of formaldehyde, in which the transition state is more delocalized, than for the reaction of 1,1-dicianoethylene. Similar results have been obtained for symmetric and non-symmetric SN2 reactions. The calculation of the reaction path has shown that the error relative to CBS-QB3 tends to increase when approaching the transition state. Among the different computational methods, PBE1PBE is the one to provide the most accurate energy barriers and reaction energies, whereas BB1K leads to the best results for the reaction path before the transition state. © 2007 American Chemical Society.