Abstract The reaction of N-alkyltrifluoroacetimidoyl chlorides with trialkyl phosphites leads to corresponding imidoylphosphonates CF 3 C [P (O)(OAlk) 2]= NCH 2 R. These compounds undergo irreversible 1, 3-H shift catalyzed by nitrogenous bases to give phosphorylated imines CF 3 CH [P (O)(OAlk) 2] N= CHR. The tendency for prototropism increases with increasing electronegativity of substituents R: CF 3> CH 2 OMe> H> Me. N-Cyclopentyl ...