Only 1mol% of K3PO4 is efficient enough to catalyze the hydroxymethylation of α-substituted nitroacetates in good to excellent yield. Both aliphatic and aryl substituted nitroacetates work well under this reaction. The first catalytic asymmetric version of this reaction also reported that 10mol% of cupreidine could catalyze this reaction up to 71% ee and 89% yield. Paraformaldehyde and formalin could both serve as the hydroxymethylation C1 unit. The ...