Nucleosides are reported to be conveniently phosphorylated by diphenyl
phosphate previously activated with a triarylphosphine-I-2 complex. Th
e reaction is characterised by mild conditions, high yields, easy work
-up and purification of the final product. The activation of the phosp
horylating agent, unlike Mitsunobu reaction, enables to avoid the usua
l inversion of configuration at C-3'.