Used as a chiral auxiliary in asymmetric synthesis, particularly in the preparation of enantiomerically pure sulfoxides. Its tert-butyl sulfinate group enables highly stereoselective reactions with nucleophiles, making it valuable in pharmaceutical synthesis where chirality affects drug activity. Commonly employed in the formation of C–S bonds with high enantioselectivity, especially in the development of sulfur-containing bioactive molecules. The stability and ease of removal of the tert-butylsulfino group allow for efficient synthetic routes in complex molecule construction.