Nitrosobenzene: Reagent for the Mitsunobu Esterification Reaction

[Image: see text] Nitrosobenzene has been demonstrated to participate in the Mitsunobu reaction in an analogous manner to dialkyl azodicarboxylates. The protocol using nitrosobenzene and triphenylphosphine (1:1) under mild conditions (0 °C) provides the ester derivatives of aliphatic and aromatic acids using various alcohols in moderate yield and with good enantioselectivity, giving the desired products predominantly with an inversion of configuration. The proposed mechanism, which is analogous to that observed using dialkyl azodicarboxylates, involves a nitrosobenzene–triphenylphosphine adduct and an alkoxytriphenylphosphonium ion and was supported by density functional theory calculations, (31)P NMR spectroscopy, and experiments conducted with isotopically labeled substrates.