Amethod for electrophilic sulfenylation by organophosphorus-catalyzed deoxygenative O-atom transfer from sulfonyl chlorides is reported. This CÀSbond-forming reaction is catalyzedb yareadily available small-ring phosphine (phosphetane) in conjunction with ah ydrosilane terminal reductant to affordageneral entry to sulfenyl electrophiles, including valuable trifluoromethyl, perfluoroalkyl, and heteroaryl derivatives that are otherwise difficult to access.M echanistic investigations indicate that the twofold deoxygenation of the sulfonyl substrate proceeds by the intervention of an offcycle resting state thiophosphonium ion. The catalytic method represents an operationally simple protocol using as table phosphine oxide as aprecatalyst and exhibits broad functionalgroup tolerance.Organosulfur compounds display versatile redox reactivity, making them archetypal substrates for the development of catalytic O-atom transfer (OAT)methods. [1,2] Historically,the oxygenative OATtoS II substrates has been the primary focus of synthetic efforts.I ndeed early transition metal catalyzed sulfoxidation is now established as apreeminent route for the synthesis of S IV and S VI compounds,e specially in as tereoselective fashion ( Figure 1A). [3] By contrast, the complementary deoxygenative OATf rom high-valent organosulfur oxides has generally been viewed with less strategic synthetic importance. [4] One exception in this regard concerns the deoxygenation of sulfonyl derivatives.S harpless recognized that transient organosulfur intermediates from the phosphine-mediated deoxygenation of sulfonyl chlorides can be trapped by external nucleophiles to effect desirable synthetic chemistry ( Figure 1B,X= Cl). [5] In this vein, recent work by the groups of Shibata and Cahard, [6] Liu, [7] and Zhao [8] reflects the synthetic potential of this approach by the use of phosphorus derivatives as oxygen acceptors,a llowing access to valuable and reactive sulfenyl electrophiles from the more readily handled sulfonyl congener. [9] Theconceptual appeal of stoichiometric deoxygenative OATb yp hosphine-mediated reduction of sulfonyl electrophiles is offset, though, by poor atom economy and low mass efficiency. These undesirable characteristics are exacerbated by the fact that the P III reagent, itself ap otent nucleophile,c onsumes the electrophilic sulfenyl donor in competition with the target substrate to give undesired thiophosphonium ions ( Figure 1B). In principle,aphosphine-catalyzed redox system for sulfonyl deoxygenation operating in the P III /P V = Or edox couple ( Figure 1C)m ight improve the reaction mass efficiency and simultaneously limit the concentration of phosphine in solution available for unproductive capture of reactive sulfenylation intermediates.Further,the structural attributes enabling in situ reduction of at etracoordinate phosphine oxide (i.e., catalyst turnover) might also permit conversion of structurally related tetracoordinate thiophosphonium ions into catalytically active tricoordinate phosphines.Catalytic chemistry dri...