P-Keto phosphonates are valuable intermediates for organic synthesis, especially for the preparation of a, P-unsaturated carbonyl compounds by the Horner-Wadsworth-Emmons (HWE) reaction.'Various routes to/?-keto phosphonates are known and could be mainly classified in four types. First, the Arbuzov reaction of trialkyl phosphites with a-halo ketones leads, however, to mixtures of keto phosphonates and enol phosphates (resulting from a ...