Tribuyltin trifluoromethanesulfonate is prepared from Bis(tri-n-butyltin) Oxide and either Trifluoromethanesulfonic Acid (with subsequent removal of water) or Trifluoromethanesulfonic Anhydride, as in eq 1.

The following procedure is quite convenient: freshly distilled trifluoromethanesulfonic anhydride is caused to react with an
equal molar amount of tributyltin oxide cooled at 20 °C under nitrogen. When the exothermic reaction completely subsides, the
flask is set up for a short-path distillation and the resulting red oil is distilled at about 0.1 mmHg. The distillate is collected
without cooling to prevent crystallization of the product in the condenser. Alternatively, this reagent can be prepared in situ by
the action of trifluoromethanesulfonic acid on Tri-n-butylstannane in benzene or dichloroethane.