(S)-2-Benzyl-4-(tert-butoxy)-4-oxobutanoic acid is primarily used in organic synthesis, particularly as an intermediate in the production of pharmaceuticals and fine chemicals. Its chiral structure makes it valuable in the development of enantiomerically pure compounds, which are crucial in drug design to ensure specificity and reduce side effects. The compound is often employed in the synthesis of biologically active molecules, including inhibitors and modulators of enzymes or receptors. Additionally, it serves as a building block in the preparation of complex organic molecules, contributing to advancements in medicinal chemistry and drug discovery.