Phosphine‐Catalyzed Activation of Alkylidenecyclopropanes: Rearrangement to Form Polysubstituted Furans and Dienones

: We report a phosphine-catalyzed ring opening of electron-deficient alkylidenecyclopropanes (ACPs) to generate allylic phosphonium zwitterions that resemble the well-studied phosphine-allene adducts but exhibit distinct properties. The potent reactivity of these intermediates has been demonstrated in three types of substrate-controlled phosphine-catalyzed rearrangements of alkylidenecyclopropylketones, which chemoselectively afford tri- and tetrasubstituted furans, and trisubstituted dienones in good yields.