A new application of the Mitsunobu reaction in the synthesis of phosphonium salts

The condensation of methanol or primary alcohols with triphenylphosphonium tetrafluoroborate in the presence of ethyl azodicarboxylate and triphenylphosphine in THF at room temperature gives the respective alkyltriphenylphosphonium salts in good yields. The reaction also worked for the conversion of N-acyl-2-hydroxyglycinates into N-acyl-2-triphenylphosphonioglycinates.