Used in solid-phase oligonucleotide synthesis for the preparation of modified RNA and DNA sequences. The acetoxymethyl group acts as a protecting group that can be converted to a hydroxymethyl functionality under mild conditions, enabling post-synthetic modifications. The DMT (dimethoxytrityl) group protects the 5'-hydroxyl during chain elongation and allows for monitoring of coupling efficiency. The phosphoramidite moiety enables efficient and selective coupling to the growing oligonucleotide chain. This compound is particularly useful in the synthesis of functionalized nucleic acids for applications in antisense therapy, siRNA, molecular probes, and nucleic acid diagnostics where site-specific modifications are required.