The structure of the title compound (2) has been determined [PI, a = 11.792(3), b = 12.448(3), c = 15.686(5) Â, α = 95.58(2), β = 109.08(2), y = 116.59(2)°, Ζ = 4, R = 0.047]. There are two molecules in the asymmetric unit, differing mainly in the torsion angles at the phosphate groups (maximum difference ca. 5 °). C(5) -0(9), the C -O bond antiperiplanar to the bond to the phosphate leaving group, is in both molecules appreciably longer than in related acetals with poorer leaving groups. This is part of a trend consistent with the orbital-orbital interaction known as σ-conjugation. The expected shortening of the endocyclic CO -C(OX) bond [here C(l) -0(9)] is however not clearly established.