(S)-tert-Butyl 2-cyanomorpholine-4-carboxylate is primarily used as an intermediate in the synthesis of more complex chemical compounds, particularly in the pharmaceutical industry. It plays a key role in the development of active pharmaceutical ingredients (APIs) due to its structural properties, which are valuable in creating molecules with specific biological activities. The compound is often utilized in the preparation of chiral compounds, as its stereochemistry allows for the production of enantiomerically pure substances. This is crucial in drug development, where the efficacy and safety of a drug can depend on its stereochemical configuration. Additionally, it is employed in organic synthesis as a building block for constructing heterocyclic compounds, which are prevalent in many drugs and agrochemicals. Its versatility and reactivity make it a valuable tool in medicinal chemistry and drug discovery processes.