A new nucleophilic difluoromethylenation of aldehydes and ketones using diethyl difluoro (trimethylsilyl) methylphosphonate (1) has been achieved. The reactive carbanion species were generated under mild reaction conditions with a catalytic amount of initiator. This methodology was compatible with non-enolizable and in some cases with enolizable aldehydes and ketones and provided a straightforward access to phosphates of syn and ...