Abstract Reaction of diethyl (bromodifluoromethyl) phosphonate (EtO) 2P (O) CF2Br 1 with activated zinc gave [(diethoxyphosphonyl) difluoromethyl] zinc bromide (EtO) 2P (O) CF2ZnBr 2, which was acylated with various acylating agents to afford diethyl 2-oxo-1, 1- difluorophosphonates (EtO) 2P (O) CF2C (O) R 4 in good yields. Treatment of phosphonates 4 such as diethyl 2-oxo-1, 1-difluoropropylphosphonate (EtO) 2P (O) CF2C (O) CH3 4a, ...