The reaction of the a-trimethylsiloxy-phosphoryl compounds Ph,C=C(OSiMe,)P(:O)R, [R = Me,N, OMe, OPh] with F,B. OEt, yielded the donor-acceptor-complexes 1-3 by cleavage of the Si-0 bond and elimination of Me,SiF and Et,O. The complexes 4 and 5 were formed analogously by the reaction of Me(Ph)C-C(OSiMe,)P(:O)R, [R = Me, Ph] with F,B.OEt,. The reaction of dimethyl-and diphenyl-2-trimethylsiloxy-3,5-di-tert-butylphenyl phosphinate with F,B . OEt, produced the seven-membered ring-systems 6 and 7. Analogous products, 8-11, were formed by the reaction of (RO),P(:O)OR' [R = Me, 'Pr; R1 = 9-(1O-trimethylsiloxy)phenanthryl, 2-trimethylsiloxy-3,4,5,6-tetrachlorophenyl] with F,B. OEt,. The reaction of Me,P(:O)C(OSiMe,)(H)CC13 with F,B. OEt, produced the 1: 1 complex 12 without cleavage of the Si-O bond. From a-hydroxy phosphine oxides and F,B.OEt, similarly, the 1: 1 complexes, 13 and 14, were formed. Diphenyl-2-hydroxy-3,5-di-tert-butylphenyl phosphinate reacted with F,B .OEt, to give the 1:l complex 15. The structure of 15 was confirmed by X-ray structure analysis; the bond lengths at the bridging oxygen are P-01 151.7, B-01 152.8 pm. The donor-acceptorinteraction between the phosphoryl group and the boron atom was established by 31P-and, in the case of 6, 7, 11, and 15, by llB-n.m.r-spectroscopy.