A methodology for selective transformations of ketones, esters, Weinreb amides, and nitriles in the presence of aldehydes has been developed. The use of a combination of PPh 3 -trimethylsilyl trifluoromethanesulfonate (TMSOTf) promotes selective transformation of aldehydes to their corresponding, temporarily protected, O,P-acetal type phosphonium salts. Because, hydrolytic work-up following ensuing reactions of other carbonyl moieties in the substrates liberates the aldehyde moiety, a sequence involving aldehyde protection, transformation of other carbonyl groups, and deprotection can be accomplished in a one-pot manner. Furthermore, the use of PEt 3 instead of PPh 3 enables ketones to be converted in situ to their corresponding O,Pketal type phosphonium salts and, consequently, selective transformations of esters, Weinreb amides, and nitriles in the presence of ketones can be performed. This methodology is applicable to various dicarbonyl compounds, including substrates that possess heteroaromatic skeletons and hydroxyl protecting groups.Key words carbonyl group; selectivity; one-pot; reversing reactivity; in situ protection From a synthetic perspective, carbonyl groups are among the most important functional groups in organic substances because they participate in simultaneous C-C bond and hydroxyl forming reactions. So they are frequently utilized in organic synthesis and their reactivity is well investigated. It is well known that the reactivity of different types of carbonyl groups towards nucleophiles falls in the following order: aldehydes>ketones>esters>amides and nitriles. By using this reactivity profile, numerous selective transformations of more reactive carbonyl groups in the presence of less reactive counterparts have been developed. 1) In contrast, multiple-step sequences, which include often complicated protection and deprotection steps, are required for selective conversion of less reactive carbonyl groups in substrates that also contain more reactive carbonyl moieties. Moreover, the few methods that have been devised to reverse the reactivity order of carbonyl groups [2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19] have drawbacks that include low substrate scope and reactions that require strict stoichiometry control and use of expensive reagents. Thus, in spite of their ability to simplify preparative sequences, these methods have rarely been used in synthetic organic chemistry.Previously, we have developed a concise and practical method, which utilizes a combination of trimethylsilyl trifluoromethanesulfonate (TMSOTf) and PPh 3 or PEt 3 , for selective transformation of ketones and esters in the presence of aldehydes and ketones 20) (Chart 1). Unique advantages of this method, which involves in situ generation of O,P-acetal or -ketal type phosphonium salts, are that commercially available reagents can be utilized and that PPh 3 can be employed to form salts with aldehydes rather than ketones even when it is used in excess. Consequently, the method is simple to execute and no n...