A new electrophilic difluoromethylating reagent has been developed. The
S-(difluoromethyl)diarylsulfonium tetrafluoroborate has been shownto be effective for the introduction of an electrophilic difluoromethyl group into the following nucleophiles: sulfonic acids, tertiary amines,imidazole derivatives, and phosphines. The reagent failed to transfer the difluoromethyl group to phenols, carbon nucleophiles, and primaryand secondary amines.