Abstract: | Two types of reactions, namely the Pudovik reaction of benzaldehyde and acetophenone with diethyl phosphite as well as the substitution of the α‐hydroxyphosphonates so‐formed by primary amines to afford α‐aminophosphonates, were evaluated by quantum chemical calculations at the B3LYP/6‐31G(d,p) level. An unexpected neighboring group effect was found to enhance the substitution. A series of new α‐aminophosphonates was synthesized by the microwave‐assisted substitution of α‐hydroxyphosphonates by alkylamines. |