Abstract
Quaternary onium salts of halides can be efficiently converted into the corresponding quaternary onium salts of various anions [NO3, BF4, PF6, CF3SO3, CH3SO3, ClO4, p-CH3C6H4SO3, CF3CO2, 2,4-(NO2)2C6H3O] by treating the onium halide with trimethyl phosphate under neat condition in the presence of an equivalent amount of conjugate acid of the desired anion.