Abstract The reaction of [di (acyloxy) iodo] benzene with secondary phosphine oxides or H- phosphinates in the presence of primary or secondary amines allows one to obtain phosphinic or phosphonic acids amides in the one-pot process. We take advantage of the strong acylating system DAIB/R 2 P (O) H to phosphinylation of amines. However, the reaction mechanism is multipathway and causes yields of phosphinic or phosphonic acids ...