The synthesis of the cyclohexylammonium salts of 3-(S), 4-dihydroxy-1 (R, S)- fluorobutylphosphonic acid 3 and 1, 1-difluoro-3-(S), 4-dihydroxybutylphosphonic acid 4 is reported; 3 is a better substrate for NADH linked sn-glycerol-3-phosphate dehydrogenase than the difluoromethylenephosphonate 4; a comparative study of the CH2-, CHF and CF2- phosphonate analogues of sn-glycerol-3-phosphate is reported.