Abstract: The synthesis of (isoxazol-4-ylmethyl) triphenylphosphonium salts derived from 5- alkyl-and 5-aryl-3-methylisoxazoles has been carried out. This method involves the preparation of several 4-(chloromethyl) isoxazoles which are suitable precusors for these phosphonium salts. The phosphonium salts were completely characterized by spectroscopic methods and were obtained in very good to quantitative yields. Key words: 4-( ...