Di-tert-butyl potassium phosphate (DTBPOK) is a high-quality phosphorylating agent used to prepare N-phosphonooxymethyl prodrugs. These precursors are converted into active pharmaceutical ingredients (APIs) inside the body, either through a biocatalytic process or through a spontaneous mechanism, such as hydrolysis. Prodrugs formulated with DTBPOK provide increased bioavailability of APIs, which means that the drugs can be administered as injectables rather than tablets, thereby improving delivery ease.