Used as a key reagent in organic synthesis, particularly in Horner-Wadsworth-Emmons (HWE) olefination reactions to construct carbon-carbon double bonds. Its phosphonate group acts as a nucleophile, enabling the formation of vinyl sulfones when reacted with aldehydes or ketones. This transformation is valuable in the preparation of conjugated systems found in pharmaceuticals, agrochemicals, and functional materials. The sulfinyl group adds versatility by serving as a chiral auxiliary or enabling further transformations, such as reduction to sulfides or oxidation to sulfones. Its stability and reactivity profile make it suitable for multi-step synthetic routes where selective olefin formation is required.