The formation of P (CH20) aP from P (CH20H) a and P (0Me) a is shown to be highly dependent on the manner in which the triol is prepared. Neutralization of [P (CH20H) a] C1 with NaOH produces 1 mol of HzO which is difficult to remove and leads to extensive hydrolysis of the P (OMe) 3 when transesterification is attempted. Treating the salt with an equimolar quantity of NaOMe, although eliminating the hydrolysis problem, results in ...