Tetrakis (hydroxymethy1) phosphonium chloride (1) condenses with primary or secondary alkyl carbamates, forming stable quaternary phosphonium salts having the structure (ROzCNHCH2) dPCl (3) or [EtOzCN (R)-CH214PCl (6). The alkyl carbamates are too feebly basic to cause the displacement of formaldehyde and HC1 that characterizes the reaction of 1 with primary or secondary amines. The quaternary phosphonium salt 3a (R= Me) ...