Fujioka et al. have reported the efficient substitution reaction of O,P-acetals generated from O,O-acetals. According to them, O,O-acetals react with tris(2-methylphenyl)phosphine in the presence of triethylsilyl trifluoromethanesulfonate to give the O,P-acetals, and subsequent addition of nucleophiles leads to desired compounds in high yields. This reaction receives much attention as it proceeds in one pot and a variety of nucleophiles can be used.
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