It is well known that iminoesters were condensed by ketoesters with amines, but the procedure to ketoesters require harsh reaction conditions and multi steps. Herein we report a mild and practical one-step approach for the synthesis of iminoesters, especially for the high steric hindered iminoesters. Decomposition of phenyl diazoacetate catalyzed by rhodium acetate with amines to give N-H insertion product has been reported.……