The efficient synthesis of dialkoxyphosphoryl-and phosphonio-substituted pyridines is reported. The cationic heterocycle of N-(trifluoromethylsulfonyl)pyridinium triflate (3), or of analogous N-(trifluoromethylsulfonyl) compounds prepared from pyridine-4phosphonium salts 5, turns out to be sufficiently activated to allow attack of P(OR) 3 and PR 3 + nucleophiles to give the novel compounds bis(dialkoxyphosphoryl)pyridines 11 and phosphonio(dialkoxyphosphoryl)pyridines 13. For example, 13a-d, with PO(OR) 2 at the C2 and PR 3 + at the C4 position, represent the first examples of an Nheteroaromatic ring substituted by both dialkoxyphosphoryl and phosphonio moieties. The structure of 13b [PPh 3 + /PO(O-i-Pr) 2 ] was confirmed by X-ray analysis. In most cases, the intermediate 1-(trifluoromethylsulfonyl)dihydropyridines, such as 7, 8 (monosubstituted) or 10a and b and 12a-d (disubstituted), are sufficiently stable for isolation.