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Phosphoric esters are widely used in the field of prodrugs to modulate lipophilicity/water-solubility and to improve bioavailability compared to the parent drugs.1) Dibenzyl chloromethyl phosphate (1) and di-tert-butyl chloromethyl phosphate (2) enable facile introduction of phosphoric ester groups to various nucleophiles. Moreover, 1 and 2 have protective groups with different deprotection conditions, which can be used depending on the desired synthetic route.2,3)
