Oxidation of the 5′-hydroxymethylene of nucleosides to 5′-carboxylates is an essential step in the preparation of a number of biologically active molecules. 1 There are relatively few methods describing the general preparation of such nucleoside-5′-carboxylic acids. Herein, we report a mild procedure for the oxidation of 2′,3′-isopropylideneprotected purine-and pyrimidine-containing nucleosides to their respective 5′-carboxylic acids. This method gives high yields and has a very simple isolation procedure.One of the most widely applied methods for affecting the oxidation of the 5′-hydroxyl of unprotected nucleosides employs molecular oxygen and a platinum catalyst. 2 However, this method affords relatively low yields when applied to 2′,3′-isopropylidene-protected nucleosides. 3 Instead, these nucleosides are most often oxidized using potassium permanganate under strongly alkaline reaction conditions. 4 This limits the potassium permanganate methodology to purine-containing nucleosides. Two other systems used to affect these conversions are CrO 3 /acetic acid 5 and a two-step method involving the generation of the aldehyde followed by oxidation with m-CPBA. 6 However, these methods have not been generally applied.Recently, a method utilizing ruthenium trichloride and sodium periodate under Sharpless conditions was used to obtain the 5′-carboxylic acids of 2′,3′-isopropylidenepurine-containing nucleosides in high yield. 7 Unfortunately, the methodology cannot be used with pyrimidinecontaining nucleosides, as the reaction conditions cause loss of the nucleoside base. Extension of ruthenium trichloride-mediated oxidation to 2′,3′-isopropylidenepyrimidine-containing nucleosides requires the use of both alkaline conditions and potassium persulfate. 8 Thus, many available methods for the generation of nucleoside-5′-carboxylic acids require relatively basic conditions that limit their utility.A recent publication described the oxidation of alcohols to ketones and aldehydes using catalytic amounts of 2,2,6,6-tetramethyl-1-piperidinyloxyl (TEMPO) and stoichiometric amounts of an organic oxidant, [bis(acetoxy)-iodo]benzene (BAIB). 9 The method drew our attention because of its mildness and efficiency. The active oxidant is an N-oxoammonium salt generated by dismutation of TEMPO; BAIB is necessary to regenerate TEMPO by oxidizing the corresponding hydroxylamine of TEMPO. The reaction generates acetic acid and iodobenzene as byproducts and is different from most other TEMPOmediated oxidations in that it avoids inorganic salt contaminants. 9 In addition, N-oxoammonium salt-mediated oxidations are compatible with double and triple bonds, esters, ethers, acetals, epoxides, amides, halides, and azides. Finally, protecting groups such as TBDMS, THP, MOM, Boc, Cbz, benzyl, and acetyl are also stable to the reaction conditions. 10 In the presence of high concentrations of water, Noxoammonium salts convert aliphatic alcohols to their respective carboxylic acids. 10 Since the TEMPO-BAIB system seemed to be a particularly convenient m...