Targeting a specific molecule toward transporters by designing its prodrugs may be used to improve oral bioavailability or to reduce systemic toxicity. [1][2][3][4][5][6] Valine prodrugs of acyclovir and ganciclovir, valacyclovir and valganciclovir, respectively, exhibit 3-5 times higher systemic exposure than the parent compounds. [7][8][9] Enhanced bioavailabilities of the amino acid prodrugs is attributed to carrier mediated intestinal absorption via intestinal transporters such as a human peptide transporter hPept1 or an amino acid transporter ATB 0,ϩ . 4,[10][11][12] Nucleoside antiviral and anticancer agents are important class of drugs for the fight against viral diseases and cancer. However, they often exhibit poor pharmaceutical and absorption, distribution, metabolism and excretion (ADME) properties. Prodrug approaches that can potentially improve their pharmaceutical and ADME properties can be of great benefit in realizing the full potential of these agents.Clinically important nucleoside drugs such as cladribine, dideoxyinosine, fludarabine, acyclovir, ganciclovir, and abacavir, gemcitabine, azidothymidine, FUdR, cytarabine, zalcitabine and stavudine are known to interact with nucleoside transporters, which can influence their ADME properties. [13][14][15] A sodium-dependent concentrative nucleoside transporter hCNT2 has been cloned from human intestine. [16][17][18] The hCNT2 is abundantly expressed in the intestinal tissues, and is involved in transport of both naturally occurring nucleosides and clinically relevant nucleoside analogs. 13,18) Of the subtypes of concentrative nucleoside transporter hCNT1-3, hCNT2 exhibits a preference for purine nucleosides over pyrimidine nucleosides. 13,19) FUdR is a fluorinated pyrimidine nucleoside drug extensively used in the treatment of colon cancer. Although the mechanism of action and therapeutic effectiveness of FUdR are well understood, it has various side effects in gastrointestinal and bone marrow tissues. 20) Hence, FUdR is administered parenterally due to its poor oral bioavailability. Recently, benzimidazole nucleosides such as BDCRB, maribavir, and GW275175X have also been developed as a new class of antiviral drugs. [21][22][23] Although BDCRB was found to be a potent and selective inhibitor of human cytomegavirus (HCMV) replication, it had a poor pharmacokinetics profile with a very short plasma half-life and cytotoxicity. 24,25) In this regard, we attempted to develop amino acid ester prodrugs of FUdR and BDCRB to improve their pharmacokinetic properties. Although considerable progress has been made in the development of amino acid or dipeptide nucleoside prodrugs, little is known about the nucleoside transporters involved in the intestinal absorption of the prodrugs. In a previous report, 18) we demonstrated that FUdR and BDCRB were potent inhibitors of intestinal nucleoside transporter hCNT2. This suggests that hCNT2 may play an important role in the uptake of nucleoside compounds from the intestine. Therefore, it is relevant to characterize ho...