N-tert-butyloxycarbonyl-D-erythro-Sphingosylphosphorylcholine is an intermediate for the synthesis of D-erythro-Sphingosylphosphorylcholine (S681700), which is involved in cell regulation, and transmembrane signaling. A putative lipid second messenger, connected via Protein Kinase C to the phosphatidylinositol-derived second messengers for signal transduction.