Diisopropyl (mercaptomethyl) phosphonate was easily prepared by the re
duction of S-methyl phosphonodithioester with sodium borohydride, heat
ed under reflux of acetonitrile. The phosphonate carbanion generated f
rom the corresponding S-allyl sulfide underwent a [3,2] sigmatropic sh
ift, and led to diisopropyl (allyl mercapto methyl) phosphonate.