AbstractIn this study, we explore 1,4,2‐dioxazol‐5‐one as an alternative reagent to acyl azides in the Staudinger reaction, providing a safe and efficient method for synthesizing N‐acyliminophosphoranes under metal‐free conditions. This approach involves a heat‐promoted nucleophilic attack of phosphines on 1,4,2‐dioxazol‐5‐ones, followed by the extrusion of CO2 gas, resulting in the formation of the P−N coupling product. The synthetic utility of this metal‐free imidization of phosphine was demonstrated through a gram‐scale reaction and its suitability for subsequent transformations. Density functional theory (DFT) calculations were employed to elucidate the overall reaction pathway leading to the formation of N‐acyliminophosphoranes.
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