“…[18] Herein, we report on the facile synthesis of readily tuneable azophosphonium salts simply from phosphines and aryldiazonium tetrafluoroborates in acetonitrile,a nd provide detailed mechanistic insight by experimental and computational means.R elated reactions of phenyldiazonium tetrafluoroborate with tertiary amines have also been investigated. [20] As Horner and Stçhr had indicated [13] that compound 1 is unstable both in solution and in the solid state, [10] we resorted to the stronger and sterically more encumbered donor tri-tert-butylphosphine,which, according to DFT calculations at the wB97X-D/ 6-311 + G(d,p) level of theory,s hould provide am ore stable product (DE = À53.2 kcal mol À1 ). 2%; d 31 P{ 1 H} = 43.9 and 52.5 ppm, 3 J P, P = 18.8 Hz), [10] which we tentatively ascribed to the bis-phos- 4 ].…”