The use of catalytic amounts of the proazaphosphatranes P (MeNCH2CH2) 3N, P (i- PrNCH2CH2) 3N and P (HNCH2CH2)(i-PrNCH2CH2) 2N as nonionic bases in the reaction of nitroalkanes with carbonyl compounds is reported. The reaction proceeds at room temperature in the presence of 2.2 equiv of magnesium sulfate to produce the corresponding β-nitroalkanols in generally superior yields. Aldehydes react quantitatively ...