We report ap hosphine-catalyzed ring opening of electron-deficient alkylidenecyclopropanes (ACPs) to generate allylic phosphonium zwitterions that resemble the well-studied phosphine-allene adducts but exhibit distinct properties.T he potent reactivity of these intermediates has been demonstrated in three types of substrate-controlled phosphine-catalyzed rearrangements of alkylidenecyclopropylketones,w hichc hemoselectively affordt ri-and tetrasubstituted furans,a nd trisubstituted dienones in good yields.Alkylidenecyclopropanes (ACPs) [1] are at ype of extremely versatile yet readily available [2] building blocks in organic synthesis.B yv irtue of significant ring strain, [3] ap lethora of ring-opening reactions of ACPs have been developed for the construction of various molecular architectures. [4] To date,the reactivity of ACPs has been predominantly unlocked by transition-metal catalysis, [1d,p] Lewis acid catalysis, [1b,i,n] radical-induced reactions, [5] and thermally induced cyclizations. [6] However,t othe best of our knowledge,t he organocatalytic activation of ACPs has not been reported.Phosphine catalysis [7] has emerged as afertile land for new reaction discovery.I np articular, electron-deficient allenes 1 exhibit remarkable reactivity in phosphine-catalyzed annulation reactions through apivotal zwitterionic intermediate A (Scheme 1). [7d,e,g,j] [3+ +2], [8] [4+ +2], [9] and [4+ +1] [10] annulations from the Lu, Kwon, and Tong groups,respectively,represent seminal advances in this area and have inspired am yriad of annulations, [11] including asymmetric variants. [12] In an effort to expand the field of phosphine catalysis,w es urmised that electron-deficient alkylidenecyclopropanes (ACPs) 2 might be av iable substrate for nucleophilic phosphine catalysis, leading to an intriguing homologue intermediate B with unexplored reactivity and potential for new reaction discovery (Scheme 1). In continuation of our research in Lewis base catalysis, [13] we report herein the phosphine-catalyzed ringopening of electron-deficient ACPs in three types of substrate-controlled rearrangements of alkylidenecyclopropylketones,w hich chemoselectively afford tri-and tetrasubstituted furans,and trisubstituted dienones in good yields.Inspired by the elegant palladium-catalyzed rearrangement reactions of alkylidenecyclopropylketones reported by Ma and co-workers, [14] we initially examined the ring-opening reactivity of alkylidenecyclopropylketone 2-1 a under aset of phosphine-catalyzed conditions (Table 1). Gratifyingly,w ith acatalytic amount of PPh 3 (20 mol %) in DMSO at 120 8 8C, 2-1a underwent af acile rearrangement to afford trisubstituted furan 3a in 78 %yield (Entry 1). [15] Arange of alkyl and aryl phosphines were examined (Entries 2-8), in which P(4-MeOC 6 H 4 ) 3 outperformed all others tested, providing 3a in 81 %yield. Anucleophilic amine DABCO also promoted the ring opening of 2-1 a but generated 3-alkylidene-2,3-dihydrofuran 3a' ' [14b] in 54 %yield (Entry 9). Among several common solvents tested (Entrie...