The synthesis of a new family of boryl-substituted methylenephosphonium derivatives, the phosphorus analogues of iminium salts, has been developed. They were used in the preparation of the first stable boryl(phosphino)carbene, which has been fully characterized by NMR spectroscopy and X-ray crystallography. Density functional theory calculations indicate that these carbenes can be classified as push-pull carbenes with a relatively small singlet-triplet energy gap.