Abstract
Organic trivalent phosphorus compounds, such as trialkyl phosphites and trialkyl- or triarylphosphines, are well known to be powerful deoxygenation reagents and have been used in various reduction reactions; for example, as illustrated in the following reactions developed in our laboratory.1−3 However it is rather a new aspect to make use of their deoxygenative property for the generation of active acyl groups. Since the discovery of the reaction of mercuric acetate with trivalent phosphorus compounds to yield acetic anhydride,