Di-
tert
-butyl oxymethyl phosphonates were investigated regarding their
suitability for preparing the active pharmaceutical ingredient tenofovir (PMPA). First,
an efficient and simple access to the crystalline
di-
tert
-butyl(hydroxymethyl)phosphonate was developed. O-Mesylation
gave high yields of the active phosphonomethylation reagent. For the synthesis of
tenofovir, a two-step sequence was developed using
Mg(O
t
Bu)
2
as the base for the alkylation of
(
R
)-9-(2-hydroxypropyl)adenine. Subsequent deprotection could be
achieved with aqueous acids. (Di-
tert
-butoxyphosphoryl)methyl
methanesulfonate showed to be the most efficient electrophile tested, affording PMPA in
72% yield on a 5 g scale. The developed protocol could also be applied for the
preparation of the hepatitis B drug adefovir (64% yield/1 g scale).