N-Acetyl O-Benzoyl 5-Epi Emtricitabine is an protected intermediate in the synthesis of 5-epi Emtricitabine (E524980),an epimer of Emtricitabine (E525000), used as a nucleoside reverse transcriptase inhibitor approved for treatment of human immunodeficiency virus (HIV) 1, and also has antagonistic activity against the hepatitis B virus.