Abstract: The present disclosure relates to a compound and a preparation method and application thereof, the compound having a chemical structure formula of: wherein M in the formula is selected from a group consisting of CF3 or CF2H, and R1, R2, and R3 are each independently selected from a group consisting of aryl, heteroaryl, and alkyl. The compound provided by the present disclosure can be used as a trifluoroethanolation reagent or difluoroethanolation reagent as synthetic intermediates of many organic compounds, and some of the compounds have pharmaceutical activity. The preparation steps of such compounds are simplified, with mild synthesis conditions and wide applicability of substrates.