Used as an intermediate in organic synthesis, particularly in the development of pharmaceuticals. It serves as a protected form of thiomorpholine, enabling selective reactions at other functional sites in complex molecule assembly. Commonly employed in medicinal chemistry for constructing sulfur-containing heterocycles with potential bioactivity. Its tert-butyl ester group allows for easy deprotection under mild acidic conditions, making it valuable in multi-step synthesis of drug candidates. Also utilized in the preparation of protease inhibitors and other biologically active compounds where a thiomorpholine scaffold is required.