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Fluorine is either an isoelectronic replacement for the hydroxyl group or a bioisosteric replacement for hydrogen,affecting metabolic degradation,lipophilicity,hydrogen bonding,and reactivity of organic molecules.The chemistry of fluorinated alkylphosphonates may help to study the possible effect of such substitution on physical,chemical,and biological properties of the resulting phosphonates.1,2 Herein,a new nucleophilic difluoromethylenation of aldehydes and ketones using diethyl(difluoro(trimethylsilyl)methyl)phosphonate 1 has been achieved.