Used in the synthesis of antiviral agents, particularly in the development of nucleoside analogs for the treatment of viral infections such as hepatitis B and HIV. The compound acts as a prodrug moiety, enhancing cellular uptake and metabolic activation of the parent drug. Its structure allows for improved bioavailability and targeted delivery to infected cells, increasing therapeutic efficacy while reducing systemic toxicity. Commonly employed in pharmaceutical research to optimize drug performance in nucleotide-based therapies.