Abstract Michael addition of various nitroalkanes 7a-f to ethyl (2-diethoxyphosphoryl) acrylate (6) gave 2-diethoxyphosphoryl-4-nitroalkanoates 8a-f. Transformation of the nitro functionality into hydroxy or amino group and cyclization yielded 3-(diethoxyphosphoryl) tetrahydro-2-furanones 11a-e or 3-(diethoxyphosphoryl) pyrrolidin-2-ones 14a-e, respectively. These compounds were then used in Horner-Wadsworth-Emmons ...