Aza-Michael reaction of ammonia, aliphatic, aromatic and optically active amines to an α,β-unsaturated imine derived from α-aminophosphonate affords α-dehydroaminophosphonates with a γ-stereogenic center bearing an amino group. Resulting γ-amino α-dehydroaminophosphonates can be used for the preparation of phosphorylated pyrimidine derivatives.