Abstract: The efficient synthesis of dialkoxyphosphoryl-and phosphonio-substituted pyridines is reported. The cationic heterocycle of N-(trifluoromethylsulfonyl) pyridinium triflate (3), or of analogous N-(trifluoromethylsulfonyl) compounds prepared from pyridine-4- phosphonium salts 5, turns out to be sufficiently activated to allow attack of P (OR) 3 and PR3+ nucleophiles to give the novel compounds bis (dialkoxyphosphoryl) pyridines 11 ...