Benzyl alcohol 1a was reacted with 1.25 equivalents of phenylphosphonyl dichloride (PPDC; PhP(O)Cl2) in the presence of triethylamine (Et3N) to afford a mixture of mono- and bis-phosphates. The monosubstituted product was reacted directly with p-cresol without purification to afford the desired phenylphosphonate 2a.