Used as a key intermediate in the synthesis of antiviral prodrugs, particularly in the development of nucleoside analogs that target viral polymerases. Its structure allows for efficient cellular uptake and intracellular activation, making it valuable in pharmaceutical research for treating RNA virus infections. Commonly employed in the preparation of compounds with activity against viruses such as hepatitis C and SARS-CoV-2. The phosphonate group enables mimicry of natural nucleotides, enhancing resistance to enzymatic degradation while maintaining antiviral potency.