Abstract
Alkyl and aryl di-tert-butyl phosphates were prepared in high yields by the 1H-tetrazole-promoted phosphitylation of alkyl and aryl alcohols with di-tert-butyl N,N-diethylphosphoramidite, followed by oxidation of the resultant alkyl and aryl di-tert-butyl phosphite triesters with m-chloroperoxybenzoic acid.