“…Although such phosphonium salts were already described in the 1960s [ 15 , 16 , 17 ], their properties (apart from spectroscopic ones [ 18 , 19 ]) have not been studied in detail thus far. However, there have been some references to the synthesis of these compounds based on the three-component reaction of an aldehyde with phosphine in the presence of HX (aqueous or ethereal HBF 4 solution, concentrated hydrochloric acid, etc., Scheme 1 /Method A) [ 15 , 16 , 17 , 18 , 20 , 21 , 22 ] or the two-component reaction in the presence of complex triphenylphosphonium salts 5 ( Scheme 1 /Method B) [ 23 ]. Each time, they refer to individual examples—most often the synthesis of hydroxymethylphosphonium salts (R 1 = H, from paraformaldehyde or formalin).…”