Heterocycles with tetrahydroisoquinolines moiety are important biologically, and α‐aminophosphonates derivatives have unusual features in agrochemicals and medicines. In this paper, we combined these two parts to afford α‐aminophosphonates tetrahydroisoquinolines. A highly facile, one step direct carbon‐phosphor bond formation and N‐alkylation of tetrahydroisoquinolines was developed. It is a three‐component reaction of Nitrogen‐unprotected tetrahydroisoquinolines, aldehydes and trialkyl phosphites, which provides C1‐phosphonylated and N‐alkylation of THIQs (Tetrahydroisoquinolines) with moderate to high yields. The mild reaction conditions were investigated to give a broad range of substrates. Under the optimized reaction condition at reaction temperature 120 oC, after heating 8 h the desired final product was given in 90% yield, which is a satisfied reaction result. The different substituted benzaldehydes and THIQs were investigated in detail and proved to be broad. The proposed mechanism was also showed.