Abstract Diethy (N-methoxy-N-methylcarbamoylmethyl) phosphonate (1) is easily prepared by heating 2-chloro-N-methoxy-N-methylethanamide and triethylphosphite. Reagent 1 is useful for converting aldehydes and ketones into compounds containing an α, β-unsaturated N-methoxy-N-methylamide group with high E selectivity.