Used primarily as an intermediate in the synthesis of cyclophosphamide, a widely utilized chemotherapy agent. It plays a critical role in the preparation of prodrugs designed to target cancer cells selectively. Due to its protected functional groups, it allows for controlled chemical transformations during pharmaceutical manufacturing. Its structure enables improved stability and solubility during synthesis, making it valuable in optimizing yield and purity of final active pharmaceutical ingredients. Commonly employed in research settings for developing novel alkylating agents and studying metabolic activation pathways of oxazaphosphorine compounds.