The reactions of CO 2 with as eries of phosphinoboranes, including R 2 PBpin (R = Ph, tBu;p in = pinacol), R 2 PBMes 2 (R = Ph, tBu;M es = 2,4,6-Me 3 -C 6 H 2 ), and R 2 PBcat (R = Ph, tBu, Mes;c at = catechol)a re described. Although R 2 PBpina nd R 2 PBMes 2 afford products of the form R 2 PCO 2 Bpin (R = Ph 1, tBu 4)a nd R 2 PCO 2 BMes 2 (R = Ph 2, tBu 3), respectively,R 2 PBcat lead to further reactionaffording the diphospha-ureas, (R 2 P) 2 CO (R = Ph 5, tBu 6,M es 7), together with O(Bcat) 2 .C omputational studiesp rovide insight into the mechanism, revealing an intermediate derived from double phosphinoboration of CO 2 .[a] J.Supporting information and the ORCID identification number(s) for the author(s) of this articlecan be found under: https://doi.org/10.