Perfluoroalkylated heterocyclic phosphonates have been conveniently synthesized by 1,3-dipolar cycloaddition of aromatic nitrile oxides (or ethyl diazoacetate or tert-butyl azidoacetate) and perfluoroalkylated alkynylphosphonates in good to excellent yields with high regioselectivity.A large number of phosphonic acids and their derivatives have been shown to exhibit important biological properties, including antibiotic, antileukaemic and insecticidal activity, depending on the nature of substituent on the phosphonic group.' Introduction of a fluorine atom or perfluoroalkyl group into compounds with biological properties often leads to pronounced activity enhancement, and organofluorine compounds have been applied increasingly in pharmaceuticals, agrichemicals and other fields. Furthermore heterocyclic compounds, particularly fluorine-containing heterocyclic species, play important roles in the fields of medicinal and agricultural ~hemistry.~ Therefore, it is of interest to develop a convenient method for the synthesis of the title compounds since they may be expected to possess biological activity.

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