A new facile synthetic method for the preparation of R2P(O)CH2P(O)(OEt)2 (I, R = EtO, BuO, Et, Ph) based on the phosphorylation of the carbanion derived from di-Et methylphosphonate was described. Alkylation of I gives, as expected, C-alkylation products from which substituted vinylphosphonate or phosphine oxide may result via the condensation of aldehyde or ketone. This is the first example utilizing the di-Et phosphoryl group as an electron-withdrawing function in a Horner-Emmons type reaction. It serves, therefore, as a one pot approach for the synthesis of phosphorus compounds with vinyl groups, potential intermediates for the preparation of various organophosphorus compounds

Key words: METHYLENE, INFRARED SPECTROPHOTOMETRY, ORGANO PHOSPHORUS COMPOUNDS, PHOSPHONIC ACID ESTER