Ab initio calculations at the MP2/6-31G*//RHF/6-31G* theory level provide data on the stereoselectivity and regioselectivity of the hetero Diels-Alder addition of sulfur dioxide to 1,3-butadiene and isoprene which are in good agreement with experimental evidence. Calculations indicate the importance of an electron-releasing methyl group in 1,3-butadiene (isoprene) as well as the remarkable role played by a Lewis acid catalyst. The existence of a CH-O electrostatic interaction is directly related to the stereoselectivity and regioselectivity of the cycloaddition.