1, 2 Shifts of electron-withdrawing groups (COR, COOR,'COSR, CONR,, PO (OR),, etc.) toward electron-deficient centers have been observed in several carbenium ion rearrangements, including the pinacol,, glycidic ester, 3~ emipinacol,~ dienonephen01,~ and Wagner-Meerwein We have recently shown by double labeling with I3C that the P- hydroxy esters 1 (b, R= Me; c, R= Et) undergo Wagner-Meerwein