“…Optically active β-amino secondary alcohols are important key intermediates for synthesizing optically active 1-substituted taurines (see Scheme 1). First, optically active β-amino secondary alcohols 1 were protected with benzyl chloroformate to give 1-(benzyloxycarbonyl)amino-2-alkanols [benzyl N-(2-hydroxyalkyl) carbamates] 2, which were converted to the corresponding thioacetates 3 in a Mitsunobu displacement reaction using DEAD (diethyl azodicarboxylate), triphenylphosphine, and thiolacetic acid [11][12][13], in which a Walden inversion occurs. HPLC analysis on a chiral column indicated that the benzyl N-(2-hydroxyalkyl) carbamates 2 occurred in a complete configurational inversion to yield the optically active corresponding thioacetates 3 in the Mitsunobu reaction except for some acetate by-products.…”