A new and efficient method for the synthesis of nucleoside di- and triphosphates as well as dinucleoside polyphosphates (Np(n)N') is described. 5-Acceptor-substituted (5-nitro and 5-chloro) cycloSal-nucleotides are used as starting material that were reacted with a variety of phosphate nucleophiles as pyrophosphate or nucleotides to the corresponding products in short times and very good yields. After consumption of the starting cycloSal-phosphate triester, first the protecting groups were cleaved and finally the products were isolated after RP-column chromatography. Examples are shown for all five pyrimidine and purine bases found in natural nucleosides as well as one non-natural pyrimidine base to prove that the method can be applied generally.