AbstractAn improved procedure for the synthesis of (N‐isocyanimino)triphenylphosphorane, C≡N–N=PPh3 (3), is described. The X‐ray structure analysis reveals an unusually small N–N=P angle [115.2(2)°] and an N–N bond order of only about 1.5, which indicates considerable C≡N–N––P+ participation and electronically more‐isolated functional groups (CN, P=N) in the isocyanide than, for example, in the isomeric N≡C–N=PPh3 (4) [C–N=P = 123.0(4)°, C–N bond order = 2.0]. In order to gain insight into the stereochemical consequences of metal coordination of 3, an X‐ray structural study of [Cr(CO)5C≡N–N=PPh3] (5) was also undertaken. Surprisingly, the central bond lengths (C–N, N–N) and angles (C–N–N) remain practically unchanged with noticeable coordination effects occurring only at the periphery of 5, with the N–N–P angle [112.3(2)°] further decreased by 15σ, the elongated (by 7σ) P–N bond, the somewhat shortened (by 4σ) P–C(Ph) bonds and even shorter C–H(Ph) bonds on the one side, and the well‐known Cr–C(O)trans contraction on the other. Treatment of 5 or its tungsten derivative with anhydrous Brønstedt and Lewis acids such as CF3COOH, HCl, COS, phosgene or, most efficiently, [PdCl2(1,5‐COD)] causes CN→NC isomerisation to give [M(CO)5N≡C–N=PPh3] [M = Cr (6), W (7)]. In solution, [PdCl2(CNNPh3)2] and Ph3BCNNPPh3 (8) slowly isomerize even without additional acid to give both free and Pd‐coordinated 4 and Ph3BNCNPPh3 (9), respectively. In the presence of catalytic amounts of [PdCl2(1,5‐COD)], 3 is converted into 4 and the dimer Ph3PN–C(CN)=N–NPPh3 (10) in an almost 1:1 ratio. The optimised geometries of the methyl derivatives of 3 and 4, namely Me3P=N–N≡C (3c) and Me3P=N–C≡N (4c), are in excellent agreement with the experimental data; major differences between the isomers (P–N–N angle, N–N bond length) are explained by the higher electronegativity of the isocyano group as compared to the CN substituent, which, in turn, is a better π‐acceptor). The reaction path of the isomerisation of 3 to 4 (3c to 4c) has also been studied computationally and been found to proceed via an [(P)=NA–N≡CA(NA–CA)] cyclic transition state. The overall process is exothermic by 50 kcal mol–1. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2005)