The reaction that was proceeded with the phosphonate-olefination and elimination subsequently was studied. Diethyl chloro-(benzenesulfonyl) methane phosphonate was obtained by the oxidation of the corresponding sulfide. Diethyl chloro-(benzenesulfonyl) methane phosphonate was reacted with aromatic aldehydes in the presence of two equivalent of sodium hydride to give aryl benzenesulfonyl acetylenes. In the elimination step of this reaction, it was assumed that the electron-donating substituent at aryl group facilitate $\beta$-elimination.