Abstract o-Xylylene alkyl phosphites which were derived by the reaction of alcohols with o- xylylene N, N-diethylphosphoramidite in the presence of 1H-tetrazole were reacted with second alcohols in the presence of pyridinium bromide perbromide, and a tert-amine, to give the corresponding triesters involving phospholipids. The esters were deprotected to phosphoric diesters by hydrogenolysis or the reaction with disodium disulfide.