Abstract Primary intermediates of P (III) chlorides reaction with aldehydes have been converted into the corresponding phosphates by treating with oxidants: dimethylsulfoxide and tert-butyl hypochlorite. In reactions of the intermediates with chlorinating agents (PCl 5 and Cl 2) the oxidation products are formed (due to the ligand exchange at quasiphosphonium center) along with the expected P (IV) acid chlorides.