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The efficient construction of N,S-acetals quaternary carbon centers are important challenge for organic chemists1.N,S-Acetals quaternary carbon atoms are widely present in numerous biologically active natural products and in a series of pharmaceutically active compounds.Therefore,the development of efficient synthetic methods for accessing these useful N,S-actal compounds has been an attractive field for organic chemists.However,the synthetical methods towards the N,S-actal are scarce,the conventional methods of syntheses of N,S-acetals containing quaternary carbon is the addition of thiols to imines.Recently,we prepared a series of novel α-diazophosphonates derivatived from natural amino acids,and they could undergo the combined C-H functionalization/O-H insertion reaction under the catalysis of copper(Ⅰ)salts in the present of alcohols to construct a N,O-acetal quaternary carbon center,therefore,continuing with our interest in the chemistry of aminophosphorus derivatives2,here we reported the combined C-H functionalization/S-H insertion reaction for the synthesis of N,S-actals quaternary carbon center contained β-aminophosphonates(scheme 1).