Used as an intermediate in the synthesis of pharmaceuticals, particularly in the production of antidiabetic agents such as DPP-4 inhibitors. Its structure, featuring a chiral 1,3-dioxane ring with cyanomethyl and tert-butyl acetate substituents, allows for selective functionalization and protection of functional groups, making it valuable in constructing complex molecules with chiral centers. Commonly employed in multi-step organic syntheses, especially in the development of protease inhibitors and other bioactive compounds.