Peracid-mediated n-oxidation and rearrangement of dimethylphosphoramides: plausible model for oxidative bioactivation of the carcinogen hexamethylphosphoramide (HMPA)

Dimethylphosphoramides react with $\text{m}$-chloroperoxybenzoic acid (MCPBA) in anhydrous acetone to yield the previously unknown $\text{P}$-dimdethylamino-oxyphosphonous derivatives $\text{via}$$\text{N}$-oxidation and rearrangement. Further MCPBA oxidation yields formaldehyde and nitrosomethane, isolated as its $\text{trans}$-dimer. These reactions provide a possible biomimetic model for the metabolic activation of hexamethylphosphoramide as a mutagen and carcinogen.