“…In consequence the results of PM3 calculation, except some values for ethyl derivatives, are in agreement with the experimental data and the electronic e®ects of substituents. Atomic charges listed in Table 5 emphasized that the electron withdrawing group phenyl decreases the atomic charge at C4, while electron releasing groups methyl, ethyl, isopropyl, and tert-butyl increase the atomic charge at C4, thus the [1], [4] dipole is strengthen by alkyl groups and consequently the reactions energy of these compounds are lower. The positive charge of the phosphorus atom increases in the case of phenyl substituted phosphabenzenes in position 2,4 and 6.…”