Dedicated to Professor Guy Bertrand on the occasion of his 60th birthdayThe rich functional group chemistry of phosphorus has been exploited over the last several decades and even as of late, there have been major advances to the field. [1] There have been regular contributions [2][3][4][5][6] to the area of N-heterocyclic phosphenium ions A since the first reports 30 years ago. [7,8] The area has seen a recent resurgence [6,[9][10][11][12][13][14][15][16][17][18][19][20][21][22][23] which may be due to the popularity of the isovalent singlet carbenes and, as such, the use of phosphenium ions as ligands in transition metal chemistry has been exploited. [24][25][26][27][28][29][30] In the context of main group chemistry, [31] phosphenium ions have been involved in the preparation of phosphinophosphonium systems, [32][33][34][35][36][37][38][39][40] as well in reactions with P 4 , [39,[41][42][43][44] and other reagents. [15] Approximately 20 years ago, the synthesis of terminal thioxo-and selenoxophosphonium ions were targeted by Burford et al., [45][46][47] however these attempts resulted in the formation of dimeric structures B. In 1992, Schmidpeter et al. reported a monomeric selenoxophosphonium ion C, [48] which is resonance stabilized by flanking ylide substituents; unfortu-nately no X-ray data was available to support the spectroscopic data. In a seminal review by Bertrand and Guerret, [49] it was stated, "…so far, no oxophosphonium ions have been reported in the literature". To the best of our knowledge, in the 15 years since the review, this feat has yet to be accomplished. Importantly, other monomeric compounds containing third-row elements and having E = O bonds have been recently reported, namely the Lewis acid or Lewis base (D) stabilized silanones [50][51][52] and the Lewis acid and base stabilized aluminone E. [53] In these preliminary investigations, phosphenium ions are used as convenient starting materials for the preparation of oxophosphonium cations, which are stabilized by a Lewis base. These cations can be considered to be a phosphorus analogue of urea, where a phosphorus atom replaces the urea carbon. Electronic-structure calculations reveal the distribution of charge in the molecule and give credence to the fact this is indeed a phosphorus-based cation.The addition of trimethylamine N-oxide to a dichloromethane solution of phosphorus salt [1][GaCl 4 ] [54] resulted in formation of a yellow-colored solution, followed by precipitation of [2][GaCl 4 ] as an off-white solid (Scheme 1). 31 P NMR spectroscopic analysis revealed a single peak at d = 26.0 ppm, which is significantly upfield of the peak corresponding to 1 (d = 267.2 ppm). 1 H NMR spectroscopy revealed a symmetric structure overall with the peak corresponding to the trimethylamine fragment present at d = 3.07 ppm and showing coupling to phosphorus ( 3 J P-H = 8.6 ppm). These data imply that insertion of the cationic P III center into the nitrogen-oxygen bond may have occurred, thus resulting in oxidation of the phosphorus center to P...