Abstract

AbstractThe transesterification reaction of dialkyl and diaryl phosphites with triethanolamine, N‐methyldiethanolamine and diethanolamine was examined. The transesterification process with aminoalcohols begins at considerably lower temperatures than that with aliphatic diols. A probable mechanism of the transesterification of dialkyl and diaryl phosphites with amino alcohols is suggested. Phosphorus‐containing polyurethanes are obtained by using N,N‐diethanolaminoethyl phosphite.

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