“…Taking into consideration the myriad of available fluorinated groups (CF 3 ,C F 2 H, CF 2 PO-(OR) 2 ,C F 2 SO 2 Ph, C n F 2n+1 …), the synthesis of their sulfurcontaining analogues would provide an ew generation of fluorinated residues.T his strategy has been recently illustrated by the contributions of the groups of Hu, [6] Gooßen, [7] Billard, [8] and others. [9] Indeed, various SCF 2 FG-containing molecules (FG = SO 2 Ph, R f ,S Ar and COAr) were successfully synthesized using two main synthetic pathways:1 )the construction of aS ÀCF 2 FG bond by reaction of aC F 2 FG reagent with either thiols or disulfides,a nd 2) the direct introduction of aSCF 2 FG group to molecules thanks to newly designed reagents.W ith these considerations in mind, we turned our attention to the SCF 2 PO(OR) 2 group.W e imagined that the original combination of at hioether with the CF 2 PO(OR) 2 residue will be highly beneficial considering the intrinsic properties of both functional groups. [10] To date,o nly ah andful of reports have dealt with the synthesis of SCF 2 PO(OR) 2 -containing molecules.They relied on the difluorination of PhSCH 2 PO(OEt) 2 by either an electrochemical pathway (Scheme 1a) [11a] or by means of ahalogen-exchange using 3HF·NEt 3 and ZnBr 2 starting from the corresponding chlorinated analogue (Scheme 1b).…”