Two novel dehydrating reagents 3 and 4, based on a phosphonium anhydride and an oxyphosphonium triflate respectively, were prepared by reaction of the corresponding polymer-supported phosphine oxides with triflic anhydride. Reagent 3, based on the novel phosphorus heterocycle 1, 1, 3, 3-tetraphenyl-2-oxa-1, 3-diphospholanium bis ( trifluoromethanesulfonate), was found to be a useful reagent for ester and amide formation ...