Used as a key intermediate in organic synthesis, particularly in pharmaceutical manufacturing. It serves as a sulfonating agent to introduce sulfonyl groups into target molecules, enhancing their reactivity or modifying biological activity. Commonly employed in the development of kinase inhibitors and other bioactive compounds due to its ability to form stable sulfonamide bonds with amines. Its morpholine ring contributes to solubility and can influence the pharmacokinetic properties of the final product. Widely utilized in medicinal chemistry for structure-activity relationship studies and drug optimization.