“…The Michaelis–Arbuzov reaction, the formation of the P(V) phosphonates RP(O)(OR) 2 by the rearrangement of the P(III) phosphites via a combination of (RO) 3 P/RX, was discovered more than 120 years ago (Scheme ). , Because the starting materials used in the reaction are cheap and readily available, and also because the reaction process is simple, this reaction has been, ever since, the most famous and frequently used premier synthetic tool for the preparation of phosphonates RP(O)(OR) 2 , which have important applications in organic synthesis, flame retardancy, materials chemistry, and biological chemistry . However, the classic Michaelis–Arbuzov rearrangement is essentially restricted to the preparation of aliphatic phosphonates RP(O)(OR) 2, as can be seen from its two sequential S N 2 nucleophilic attack mechanisms (Scheme (1)): i.e., the three phosphonates ArP(O)(OR) 2 , RP(O)(OAr) 2 , and Ar′P(O)(OAr) 2 , which have different properties and applications that RP(O)(OR) 2 does not have, − could not be similarly prepared.…”