The synthesis of ap hosphorus(III) compound bearing aN ,N-bis(3,5-di-tert-butyl-2-phenoxy)amide ligand is reported. This species has been found to react with ammonia and water,a ctivating the EÀHb onds in both substrates by formal oxidative addition to affordt he corresponding phosphorus(V) compounds.I nt he case of water,b oth O À H bonds can be activated, splitting the molecule into its constituent elements.T oo ur knowledge,t his is the first example of ac ompound based on main group elements that sequentially activates water in this manner.