In (alkyl)di(aryl)(8-dim ethylamino-naphth-l-yl)phosphonium salts and in the parent phos phines, there is no experimental evidence of dative N -^P interactions. Conclusions to the contrary are based on the choice of improper standards of comparison.In tro d u c tio n /?e/7 -D isubstituted naphthalenes continue to be cherished objects o f research for the investigation of donor/acceptor (D ->A) interactions. This includes com pounds w ith donor substituents D o f only m od erate nucleophilicity and "acceptor" substituents A w hose electrophilicity is, at best, rather w eak or even doubtful. E .g ., a /?m -dim ethylam ino group or even a m ethoxy group has frequently been cho sen as the donor substituent [2 ], though 1-dim ethylam ino-naphthalene and 1 -m ethoxy-naphthalene are o f the dim ethylaniline and anisole type, respec tively.A m ong tertiary am ines, dim ethylaniline is a fairly w eak nucleophile. In 8-substituted 1-dim ethylam ino-naphthalenes, sterical hindrance in the peri space forces the (C H^^N group out of the Cio plane (see form ula 1) [3] so that efficient resonance o f the lone pair at N and the arom atic system is precluded; however, the N atom, bound to tw o sp3-carbons and one sp2 -carbon atom , neverthe less is a m uch poorer nucleophile than in aliphatic tertiary am ines (for com parisonmutatis mutan dis -note that 1-dim ethylam ino-naphthalene is less basic and N ,N ,2,6-tetram ethyl-aniline (2) only very slightly more basic than dim ethylaniline w hereas all three o f them are less basic than trim ethylam ine by more than five pow ers o f ten in the K B scale [4]). In 1 -m ethoxy-naphthalenes, sterical inhibition of res onance is m uch sm aller even in the presence of 8-substituents, and the cr-donicity of the anisole-type oxygen atom is, indeed, very poor.Am ong the "acceptor" substituents, am ide [2], silyl [5] and phosphino groups [6 -9] have been used w hich range, at best, at the bottom end of any electrophilicity scale. Such choice is surprising be cause the geom etry o f the fairly rigid naphthalene skeleton puts the peri substituents at a "natural" dis tance o f ca. 250 pm [10,11], much too long for a conventional bonding interaction [12]. The form a tion o f a dative bond D^A [13] of norm al length would require a considerable distortion of the Cio skeleton w hose energetic bill could be paid only by a strong p eri bond (such as a C-C or an am ide N-CO bond [14]). For the bonding interaction between a weak nucleophile and a p o o r electrophile, the naph thalene skeleton w ould act as a spacer which pre vents the substituents from com ing into bonding distance.Though still very m oderately so, a phosphonium phosphorus atom is a better electrophile than P in phosphines [15]. Earlier, we had investi gated the possibility o f a dative (C H 3)2N M P + in teraction in (alkyl)(8-dim ethylam ino-naphth-l-yl)-[=D A N ]di(phenyl)phosphonium salts [16]. Such in teraction could be described either as an isomerism (3A ^ 3B) or as a bond/no bond resonance (3A <->• 3B) [16]. In the form er case...