We have developed new phosphorylating agents, 3-phosphono-2-(N-cyanoimino)- thiazolidine derivatives (3-phosphono-NCTs), which were readily synthesized by phosphorylation of NCT, and transformed primary and secondary alcohols into phosphates in good yield. The transfer of three kinds of dialkylphosphono groups [(PhO) 2P (O)–,(EtO) 2P (O)–,(Cl3CCH2O) 2P (O)–] proceeded in excellent yields. Selective phosphorylation of ...