Abstract The reaction of pyrimidone derivatives 1a-d with iodosobenzene prepared in situ from diacetoxyiodobenzene or dichloroiodobenzene afforded the iodonium-ylides 2a-d in good yields. Their thermal rearrangement produced 5-iodo-4-phenoxy-pyrimidin-6 (1H)- ones 3a-c. Reductive deiodination of 3 gave the corresponding 4-phenoxypyrimidin-6 (1H)- ones 4a-c. Acid catalized treatment of the iodonium-ylides 2a-d with nucleophiles such as ...