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Reagent for phosphate protection in oligonucleotide synthesis. The resulting esters are stable to base, sulfonylation, and to mild acid, but can be deprotected by periodate oxidation to the sulfoxide: Can. J. Chem., 50, 456, 769 (1972), or NCS oxidation to the sulfone: J. Am. Chem. Soc., 95, 2020 (1973), either of which can then be cleaved by base-induced elimination. For use in pyrimidine protection of thymidine analogs, via Mitsunobu N-alkylation, m-CPBA oxidation to the sulfone and cleavage with dilute NaOH, see: Synlett, 845 (2006)./n