Properties of various oxyphosphoranes such as neutral pentahydroxyphos
phorane (doubly protonated 3b) and dianionic trihydroxyphosphorane (3b
) and trimethoxyphosphorane (3a) were examined by ab initio molecular
orbital calculations. The energies of the stationary points were evalu
ated at the MP2 level of theory with the 6-31+G basis. The analysis o
f the oxyphosphorane species indicates that the orientation of the equ
atorial methoxyl group determines the mode of formation/cleavage of th
e axial P-O-2/P-O-5 bond. This dependence of the reactivity on the con
formation of the equatorial P-O-3 bond is in accord with the predictio
n that is based on the stereoelectronic effect. However, the present w
ork shows that the long-postulated ''n-sigma orbital interaction'' is
not predominant in the stereoelectronic control of the oxyphosphorane
system.