[摘要]:The synthesis of (isoxazol-4-ylmethyl) triphenylphosphonium salts derived from 5-alkyl- and 5-aryl-3-methylisoxazoles has been carried out. This method involves the preparation of several 4-(chloromethyl)isoxazoles which are suitable precusors for these phosphonium salts. The phosphonium salts were completely characterized by spectroscopic methods and were obtained in very good to quantitative yields.