In a continuation of our studies on the reactions of trivalent phosphorus nucleophiles with quinonediimides2 we have investigated the reactions of di-and tri-alkyl phosphites with p quinonediaulfonimides3. The latter, like pquinoncs, react with C, N, 0 or S nucleophiles to give products in which the reagent has bonded to a ring carbon3. In contrast, pquinones react with phosphite eaters to yield almost only aryl phosphates by P-O bond formation4. This has been rationalized' on the hasis of the 1arSe P-O bond energy (P-O 98+7;P-C 7025 kcal/mo15) which current theory associates with p,-d, overlap. The considerably lower P-N bond energy (~83 kcal/ mol in phosphnramidates') and the fact that the lone electron pair on the nitrogen of quinonedisulfonimides is presumably already involved in p, -dn interaction with the sulfonyl group, raise the possibility that such p-quinonediimides, unlike E-quinones, might react with alkyl phosphites exclusively at a ring carbon. In fact, a report of just such a result in the reaction of dialkyl phosphites with p-henzoouinonedihenzencsulfonimide(~g)6 appeared while this investigation was in procress. (However, vide infra.) The recent publication of a note descrihine the pro-