Several relatively stable tetraalkoxyphosphonium salts were synthesized by reactions involving phosphates and trialkyloxonium fluoroborates. Their proton and 31P nmr spectra were studied. The acyclic salts underwent slow decomposition at room temperature to give alkyl fluorides and boron trifluoride complexes of the parent phosphates. With certain five-membered tetraalkoxyphosphonium fluoroborates facile ring-opening reactions were observed which gave carbonyl compounds by typical Wagner-Meerwein shifts. Studies on the reactivity of the acyclic salts showed that they are strong alkylating reagents. For example, tetraethoxyphospho-nium fluoroborate (1) underwent quantitative reactions with some strong nucleophiles to give typical Arbusov products. In addition, 1 was found to participate in exchange reactions with methanol or sodium methoxide. © 1969, American Chemical Society. All rights reserved.