A convenient and efficient regioselective synthesis of phosphorylated 3-(β-hydroxy) allenes by an atom economical [2,3]-sigmatropic rearrangement of the mediated propargyl phosphite or phosphinite which can be readily prepared via reaction of protected 5-(tetrahydro-2H-pyran-2-yloxy)-hex-1-yn-3-ol with dimethyl chlorophosphite or chlorodiphenyl phosphine, respectively, is described. This paper discusses a reaction of phosphorylated 3-(β-hydroxy)allenes with protected or unprotected hydroxy group involving 5-endo-trig cyclization or 2,3-addition. Reaction of 3-(β-hydroxy) allenephosphonates with electrophiles that produces 2-oxo-2,5-dihydro-1,2-oxaphos pholes due to the participation of the phosphonate neighboring group in the cyclization is described. On the other hand, 5-hydroxyhex-(1E)-enyl phosphine oxides were prepared by chemo-, regio-, and stereoselective electrophilic addition to the C 2 -C 3 double bond in the allenyl phosphine oxides and subsequent attack of the external (chloride anion) nucleophile. Phosphorylated 3-(β-hydroxy)allenes were smoothly converted into the corresponding 2-phosphoryl-5,6-dihydro-2H-pyrans by using 5 mol % of coinage metal salt as catalyst in 6-endo-trig cycloisomerization reaction.