Several new amino-type secondary phosphine oxide (SPO) pre-ligands (3a-3h) that contain P-N bonds were synthesized and characterized. SPOs 3a-3h can tautomerize to phosphinous acids (PA, 3a-3h) as genuine ligands. The formation of SPOs 3a-3h occurred first through nucleophilic attack on the imine carbon atom, then by the addition of RPCl 2 (R = Ph, Cy, tBu, or iPr), and work-up under acidic conditions. The P-N bond in the newly prepared SPOs is evident from the crystal structures of SPOs 3d and 3h. Reactions of SPOs 3f, 3g, or 3h with Pd(COD)Cl 2 (COD = cyclooctadiene) yielded palladium complexes 6f, 6g, or 6h. In these crystal structures, PAs 3f, 3g, and