Starting from the fundamental building block, trifluoromethylated N‐(−)‐α‐methylbenzylacetimidoyl chloride, an asymmetric synthesis of 1‐amino‐2,2,2‐trifluoroethanephosphonic acid was conveniently achieved by a base‐catalyzed [1,3]‐proton shift reaction of the intermediate dialkyl 1‐imino‐2,2,2‐trifluoroethanephosphonate. © 2000 John Wiley & Sons, Inc. Heteroatom Chem 11:536–540, 2000