N4,O-3'-Dibenzoyl-2',2'-difluoro-2'-deoxycytidine is a protected intermediate primarily used in the synthesis of gemcitabine, a nucleoside analog chemotherapeutic agent. The 2',2'-difluoro modification and benzoyl protecting groups on the N4 amino and 3'-hydroxy positions provide stability during synthesis, facilitating the production of the active drug. Gemcitabine is activated by deoxycytidine kinase and functions by inhibiting ribonucleotide reductase and incorporating into DNA, causing chain termination and apoptosis in cancer cells. It is approved for treating various malignancies, including pancreatic, non-small cell lung, breast, and ovarian cancers. While primarily anticancer, related difluoro nucleosides have been explored for antiviral applications, though this intermediate is mainly associated with oncology.