So324 is a 2',3'-dideoxy-2',3'-didehydrothymidine-5'-monophosphate (d4T-MP) prodrug containing at the phosphate moiety a phenyl group and the methylester ofalanine linked to the phosphate through a phosphoramidate linkage. So324 has anti-HIV activity in human CEM, MT4, and monocyte/macrophage cells that is superior to that of d4T. In contrast to d4T, So324 is also able to inhibit HIV replication in thymidine kinase-deficient CEM cells. After uptake of So324 by intact human lymphocytes, d4T-MP is released and subsequently converted intracellularly to d4T-TP. In addition, accumulation of substantial amounts of a novel d4T derivative has been found. This d4T metabolite has been characterized as alaninyl d4T-MP. The latter metabolite accumulates at "13-to 200-fold higher levels than d4T-TP depending the experimental conditions. Alaninyl d4T-MP should be considered as an intra-and/or extracellular depot form of d4T and/or d4T-MP. These findings may explain the superior anti-retroviral activity of So324 over d4T in cell culture.2',3'-Dideoxynucleoside (ddN) analogues are potent inhibitors of HIV replication in cell culture. To date, five ddN analogues have been formally licensed for treatment of HIVinfected individuals [(i) zidovudine (azidothymidine; AZT), (ii) zalcitabine (dideoxycytidine; ddC), (iii) didanosine (dideoxyinosine; ddI), (iv) stavudine (didehydrodideoxythymidine; d4T), and (v) lamivudine (3'-thia-2',3'-dideoxycytidine; 3TC)]. The ddN analogues have to be converted to their corresponding 5'-triphosphate derivatives to act as inhibitors of the retroviral reverse transcriptase. However, the rate and extent of phosphorylation of the ddN analogues to their active 5'-triphosphate metabolite may be insufficient. In particular, the first activation (phosphorylation) step may be rate-limiting in that most ddN analogues show poor affinity for nucleoside kinases [i.e., thymidine kinase (TK), 2'-deoxycytidine kinase, adenosine kinase] or other cellular enzymes (i.e., 5'-nucleotidase) that play a crucial role in the conversion of the ddN analogues to their 5'-monophosphates (1-6). In efforts to circumvent the dependence of ddN analogues on activation by the nucleoside kinases, prodrugs of the 5'-monophosphate forms of several nucleoside analogues have been prepared. The phosphoramidate derivatives of azidothymidine and fluorothymidine (FLT), two good substrates for cytosol TK, have been found to exhibit marked antiviral activity in cell culture (7,8). We have recently focused on masked nucleoside phosphoramidate derivatives of nucleoside analogues [i.e., d4T and dideoxyuridine (ddU)] that have relatively poor affinity for cytosol TK (2,(9)(10)(11). In this study, we revealed that the phosphoramidate derivative of d4T, designated So324, not only proved able to deliver intracellularly the free 5'-monophosphate of d4T (d4T-MP) [leading to pronounced levels of the corresponding active d4T 5'-triphosphate (d4T-TP)], but also released a phosphoramidate derivative of d4T-MP. This latter metabolite markedly accumul...