Used as an intermediate in the synthesis of pharmaceuticals and agrochemicals, particularly in the production of complex organic molecules derived from 3-hydroxybenzaldehyde. The tert-butoxy group serves as a protecting group for the phenolic hydroxyl at the meta position, enabling selective reactions at the aldehyde functionality without interference from the hydroxyl group. This protection allows for controlled reactivity, such as condensations, reductions, or other transformations of the aldehyde. Commonly employed in the development of active pharmaceutical ingredients (APIs) due to its stability under various reaction conditions and the ease of deprotection (e.g., via acid hydrolysis) to reveal the free phenol. Also utilized in the preparation of fragrances and fine chemicals where precise functional group manipulation is essential.