A one-pot synthesis of 1H-isochromenes and 1,2-dihydroisoquinolines by a I-MCR/Wittig sequence was developed. The reaction of phosphonium salt , an acid, an amine (or without), and an isocyanide gave the 1H-isochromenes or 1,2-dihydroisoquinolines in good yields by a sequential Passerini or Ugi condensation and an intramolecular Wittig reaction in the presence of K2CO3.