Prior evidence supporting the direct observation of phosphorane intermediates in enzymatic phosphoryl transfer reactions was based on the interpretation of electron density corresponding to trigonal species bridging the donor and acceptor atoms. Close examination of the crystalline state of β-phosphoglucomutase, the archetypal phosphorane intermediate-containing enzyme, reveals that the trigonal species is not PO − 3 , but is MgF − 3 (trifluoromagnesate). Although MgF − 3 complexes are transition state analogues rather than phosphoryl group transfer reaction intermediates, the presence of fluorine nuclei in near-transition state conformations offers new opportunities to explore the nature of the interactions, in particular the independent measures of local electrostatic and hydrogen-bonding distributions using 19 F NMR. Measurements on three β-PGM-MgF − 3 -sugar phosphate complexes show a remarkable relationship between NMR chemical shifts, primary isotope shifts, NOEs, cross hydrogen bond F⋯H-N scalar couplings, and the atomic positions determined from the highresolution crystal structure of the β-PGM-MgF − 3 -G6P complex. The measurements provide independent validation of the structural and isoelectronic MgF − 3 model of near-transition state conformations.19F NMR | phosphoryl transfer enzyme | transition state analogue | trifluoromagnesate T he mono-and diesters of phosphoric acid have commanding and ubiquitous roles in all species of life. As structural components they show remarkable stability to spontaneous hydrolysis under near physiological conditions (25°C), with half-lives for P-O bond cleavage in phosphate diesters estimated at ca. 10 7 years and for monoesters ca. 10 12 years (1, 2). Yet, they are susceptible to enzyme-catalyzed hydrolysis and phosphoryl group transfer reactions either between two oxygens, or between oxygen and nitrogen or sulfur, with turnover numbers adequate to support a vast array of biological processes, e.g. Serratia nuclease k cat ca. 2; 500 s −1 (3), E. coli alkaline phosphatase k cat ≥ 45 s −1 (4), and human protein tyrosine phosphatase β k cat ca.