Abstract:The first trihydroborate bearing a pentacoordinated phosphorus atom was synthesized as a new P À B bonded compound. Hydride abstraction of the trihydroborate gave an intermediary dihydroborane, which showed hydroboration reactivity and was trapped with pyridine whilst maintaining the PÀB bond. The dihydroborane underwent a rearrangement, which involved a double ring expansion to compensate for the unbalanced coordination states of the phosphorus and boron atoms, to give a new fused bicyclic phosphine-boronate.The combination of trivalent group 13 and group 15 elements conventionally forms a bond, which is isoelectronic to CÀC bonded compounds, to make Lewis complexes.[1] Among the classical Lewis complexes, phosphine-boranes (R 3 PÀ BR' 3 ), which bear a P À B bond (Figure 1, type I), have been used for the synthesis of P-chiral tertiary phosphines and diphosphines, [2] and as precursors for polymers containing PÀB bonds.[3] Other types of PÀB bonded compounds, such as phosphino-boranes (R 2 PÀBR' 2 ; type II), [4] have been shown to activate H 2 by behaving as an intramolecular frustrated Lewis pair and to coordinate to metal in a symmetric side-on fashion.[5] Further modification of the properties and reactivities could be achieved if the coordination numbers of the elements that constitute the bond were increased. Expanding the coordination number of the group 15 elements from four to five for these Lewis complexes, as achieved in several stable pentacoordinated phosphorus compounds (phosphoranes), promises to enhance their properties.[6] However, only a few phosphoranes bearing a P À B bond appeared in previous reports on theoretical calculations of the parent anion [H 4 P À BH 3 ] À , [7] on an equilibrium with a tetracoordinated phosphorus-borane complex, [8] on a proposal of intermediates for a phosphorus group-transfer reaction, [9] and on a potential product from the reduction of trimethyl phosphite-borane. [10] Despite their promising applicabilities in the construction of fundamental frameworks of new compounds containing both phosphorus and boron atoms, formation of a compound with a PÀB bond is difficult if the phosphorus atom is pentacoordinated (type III), partly because of the insufficient polarizing power of the boron moiety.[11] A boron atom of low electronegativity is insufficient for the electron withdrawal which is required, thus making it an obstacle for the stabilization of both phophoranyl-borates ([R 4 PÀBR' 3 ] À ; type III) and phosphoranyl-boranes (R 4 PÀBR' 2 ; type IV).Herein, we report the synthesis, structure, and reactivities of a new P À B bonded compound, a trihydroborate with a pentacoordinated phosphorus atom. A pair of C,O-bidentate ligands, [12] which is known to stabilize the hypercoordinate phosphorus species, [13] was used. Changes in the coordination numbers of the phosphorus and boron atoms caused a unique rearrangement reaction to compensate the unbalanced coordination states of both the phosphorus and boron atoms.Reaction of phosphoranides [14] 1 a and 1 b w...