text: ;From PCl
  Phosphite esters are typically prepared by treating phosphorus trichloride with an alcohol. For alkyl alcohols the displaced chloride ion can attack the phosphite, causing dealkylation to give a dialkylphosphite and an organochlorine compound. The overall reaction is as follows: 
  :PCl  +  3 CHOH   →   (CHO)P(O)H  +  2 HCl  +  CHCl
  Alternatively, when the alcoholysis is conducted in the presence of proton acceptors (typically an amine base), one obtains the C-symmetric trialkyl derivatives:
  :PCl  +  3 CHOH  +  3 RN   →   (CHO)P  +  3 RNHCl
  A base is not essential when using aromatic alcohols such as phenols, as they are not susceptible to attack by chloride, however it does catalyse the esterification reaction and is therefore often included.
  ;By transesterification
  Phosphite esters can also be prepared by transesterification, as they undergo alcohol exchange upon heating with other alcohols. This process is reversible and can be used to produce mixed alkyl phosphites. Alternatively, if the phosphite of a volatile alcohol is used, such as trimethyl phosphite, then the by product (methanol) can be removed by distillation, allowing the reaction to be driven to completion.