The fluorinated aldimines are useful building blocks for fluorinated biologically active compounds such as fluorinated β-lactams, taxols, and aziridines. [1] The polyfluoroalkylated aldimines can be prepared in principle by condensation of the corresponding fluorinated aldehydes or their hemiacetals with amines. However, the availability of the fluorinated aldehydes or their hemiacetals and hydrates is very poor. So far as fluoroalkyl group (R f ) is CF 3 or CF 3 CF 2 , the R f ...