In situ generated Ph3P(OAc)2 as a novel reagent for the efficient acetylation of alcohols and thiols at room temperature

Ph3P, Br2, and ammonium acetate are used for the in situ generation of Ph3P(OAc)2, which was characterized by different NMR techniques. The Ph3P(OAc)2 generated was used as a novel and efficient reagent for the acetylation of alcohols and thiols in acetonitrile at room temperature under homogeneous conditions. This reaction was also performed under heterogeneous conditions using 1,3,2,4-diazadiphosphetidine as an easily prepared, stable, and heterogeneous P(III) compound.