D-Menthol-5-methoxy-[1,3]-oxathiolane-2S-carboxylate is an intermediate used in the synthesis of 2-epi-Emtricitabine (E524990), which is the 2-epi-enantiomer analogue of (-)-Emtricitabine (E525000) evaluated against HIV-1 in human peripheral blood mononuclear (PBM) cells.