smoothly with the extrusion of selenium atoms to afford α-phosphoryl sulfides 2 in good to high yields. A similar reaction takes place more easily with dimethyl phenylphosphonite and methyl diphenylphosphinite, although the ketene selenothioacetals 3 are also formed as by-products in increased yields. The use of diselenoic acid esters 1f and 1g gives α-phosphoryl selenides 2m and 2n. The products exhibit characteristic