Patent ID: 7728162

Claim:
A process for preparing a phosphorus compound, comprising: subjecting a phosphonate having an alcoholic hydroxyl group, represented by the general formula (II): wherein R 1 and R 2 are, the same as or different from each other, a straight or branched alkyl, cycloalkyl or aryl group; or alternatively R 1 and R 2 , together with the oxygen atom and phosphorus atom to which they are attached, may constitute a ring structure; R 3 and R 4 may be, the same as or different from each other, a straight or branched alkyl or aryl group; or alternatively R 3 and R 4 , together with the carbon atom to which they are attached, may constitute a ring structure and a phosphoro halidite represented by the general formula (III): wherein R 5 and R 6 are, the same as or different from each other, a straight or branched alkyl group, and together with the oxygen atom and phosphorus atom to which they are attached, may constitute a ring structure; and X is a halogen atom to a dehydrohalogenation reaction in the presence of a nitrogen-containing basic compound, to obtain a reaction product represented by the general formula (I′): wherein R 1 , R 2 , R 3 , R 4 , R 5 and R 6 are as defined above; and then oxidizing the reaction product (I′), to thereby obtain a phosphorus compound having a phosphate-phosphonate bond, represented by the general formula (I): wherein R 1 , R 2 , R 3 , R 4 , R 5 and R 6 are as defined above.