Abstract: | We report a phosphine‐catalyzed ring opening of electron‐deficient alkylidenecyclopropanes (ACPs) to generate allylic phosphonium zwitterions that resemble the well‐studied phosphine‐allene adducts but exhibit distinct properties. The potent reactivity of these intermediates has been demonstrated in three types of substrate‐controlled phosphine‐catalyzed rearrangements of alkylidenecyclopropylketones, which chemoselectively afford tri‐ and tetrasubstituted furans, and trisubstituted dienones in good yields. |