Used as a reagent in organic synthesis, particularly in phosphorylation reactions to introduce phosphorus-containing groups into molecules. Serves as an intermediate in the preparation of pharmaceuticals, agrochemicals, and functional materials. Its structure allows it to participate in stereoselective transformations, making it valuable in the development of chiral phosphine ligands for catalysis. Also employed in research for modifying bioactive compounds where phosphine oxide moieties can enhance stability or alter biological activity.