Used as a chiral building block in the synthesis of pharmaceuticals, particularly in the development of bioactive molecules where sulfur-containing heterocycles are required. Its masked thiomorpholine structure allows for selective transformations, making it valuable in medicinal chemistry for optimizing drug candidates. The tert-butyl ester group facilitates protection during multi-step syntheses, while the sulfoxide moiety can influence stereochemistry and improve solubility or binding affinity in final compounds. Commonly employed in research settings for designing protease inhibitors and central nervous system agents.