Dedicated to Professor Wolfgang Pfleiderer on the occasion of his 75th birthday Starting from methyl 2,3-O-isopropylidene-a-d-mannofuranoside (5), methyl 6-O-benzyl-2,3-O-isopropylidene-a-d-lyxo-hexofuranosid-5-ulose (12) was prepared in three steps. The addition reaction of dimethyl phosphonate to 12, followed by deoxygenation of 5-OH group, provided the 5-deoxy-5-dimethoxyphosphinyla-d-mannofuranoside derivative 15a and the b-l-gulofuranoside isomer 15b. Reduction of 15a and 15b with sodium dihydrobis(2-methoxyethoxy)aluminate, followed by the action of HCl and then H 2 O 2 , afforded the dmannopyranose (17) and l-gulopyranose analog 21, each having a phosphinyl group in the hemiacetal ring. These were converted to the corresponding 1,2,3,4,6-penta-O-acetyl-5-methoxyphosphinyl derivatives 19 and 23, respectively, structures and conformations ( 4 C 1 or 1 C 4 , resp.) of which were established by 1 H-NMR spectroscopy.