We have reported a simple and efficient reaction for the synthesis of some new functionalized azo structures which were prepared by electron deficient acetylenic compounds in the presence of triphenylphosphine. The characterization of the synthesized azo compounds has been determined by FTIR, UV-Vis, 1 H NMR, 13 C NMR and Mass spectroscopic techniques. The influence of H-bonding on the products has been shown by different experimental analysis. Also, the regioselectivity of the reaction, tautomerization equilibrium and the stability of products was investigated using DFT calculations at the B3LYP/6-31G level of theory.