Аннотация:Asymmetric C−P bond formation through phospha-analogous Michael addition to nitroalkenes leads with high asymmetric induction to α-substituted β-nitrophosphonic acids [Eq. (1)], which constitute valuable bifunctional synthetic building blocks and direct precursors to β-aminophosphonic acids. The key to success is a P nucleophile based on an easily removable TADDOL auxiliary.