Abstract The reaction of diethyl N-acetyl-N-methylphosphoramidate 1 with aldehyde in the presence of LDA at− 70° C results in the formation of the unstable oxyanion 6 which undergoes intramolecular rearrangement involving migration of a phosphoryl group from nitrogen to oxygen affording an amide anion 8. Subsequent proton transfer in 8 followed by elimination of phosphate anion provides the respective α β-unsaturated N- ...