 Conjugate addition is also possible, and gives γ-functionalized carbonyl compounds or enol ethers after group transfer.The use of siloxy-containing phosphorus sources has greatly expanded the scope of this reaction, as the resulting α-siloxy compounds can be converted into the corresponding α-hydroxy derivatives in the presence of an alcoholic solvent

Phosphites add reversibly to the carbonyl carbon of simple carbonyl compounds.Under mild conditions, reversion to the starting materials is faster than both inter- and intramolecular alkyl group transfer—the four-center transition state for intramolecular transfer exhibits poor orbital overlap.