A sulfur-containing O-(meth)acrylate compound of the following formula (1) is useful as a starting material for a resin composition used in optical applications such as a lens; wherein R represents hydrogen atom or methyl group; 1 represents an integer from 1 to 3; B is when B is  n is 2; m is 1 or 2; A is selected from the following groups: wherein m represents 1 or 2; each ring may be substituted by one or more alkyl, alkylthio or alkoxy groups having 1 or 2 carbon atoms; p and q are 0 or 1, while m is 1 when p is 1; when B is  n is 1; m is 2 or 3; A is selected from the following groups: —(CH2)r—S—(CH2)r—, —(CH2)r—S—S—(CH2)r—.  —(CH2)r—S—(CH2)s—S—(CH2)r—and and wherein r and s are an integer from 1 to 3; when B is  n is 1; m is 2; A is selected from the following groups: —(CH2)r—S—(CH2)r—, —CH2)r—S—S—(CH2)r and —(CH2)r—S—(CH2)s—S—(CH2)r— wherein r and s are an integer from 1 to 3.