Abstract In an attempt to prove the existence of an oxaphosphorirane intermediate during the acetolysis reaction of diphenylphosphinylphenyldiazomethane (1), 1 was decomposed in 18O-labeled acetic acid. However, the spectral analyses of the phosphinyl acetate (7d) thus obtained indicated that 1,2-oxygen migration caused by the formation of the anticipated oxaphosphorirane seemed not to occur.