Transformations of heterocycles into tetrazoles as well as conversions of the latter into other rings are reviewed. The literature is covered through early 1998 (material that has been surveyed by Van der Plas [1] and Benson [2] is resumed in abridged fashion). From the wide variety of interconversions accumulated in this overview a great many processes emerge that are of prime importance preparatively; moreover, quite a number of reactions will arouse interest in their mechanisms.