“…Although the keto-form is generally accepted as the more stable conformation, electron-donating effects can also stabilize the enol-form as well. Keto-Enol Tautomerism of Acyl Phosphonates and Effect of Resonance byConjugation with Lone Pair Electrons of HeteroatomA report was found to observe that the enol form dominated the keto form of the acyl phosphonate when enol formation is favored by conjugation effects and the 31 P chemical shifts of both forms corresponded to those observed in our study 105. For example, the keto form of acylphosphonate(Figure 12, A)has a shift at δ -3.0 ppm105 which was closely similar to that of compounds3.16, 3.17, 3.20 and 3.21.…”