“…However, investigations indicated that selective esterification (acylation) uridine ( 1 ) creates difficulties due to the presence of one 1° OH group, two 2° OH groups and a NH group. Hence, various methods like direct acylation (Matin, Bhattacharjee, et al, 2019 ; Matin, Bhuiyan, et al, 2019 ; Matin, Chakraborty, et al, 2020 ; Matin, Hasan, et al, 2020 ; Matin, Roshid, et al, 2020 ), dibutyltin oxide (DBTO) method (Kabir, Matin, & Kawsar, 1998 ; Kabir, Matin, Kawsar, & Anwar, 1998 ; Kabir, Matin, Mridha, et al, 1998 ; Kabir et al, 1997 , 1998a , 1998 b), coupling technique (Steglich esterification) (Clayden et al, 2012 ), protection–deprotection (Matin et al, 2017 ) and enzymatic method (Du et al, 2018 ) were reported. Among these methods, direct method generally furnished 5′- O -substituted esters (Kabir, Matin, & Kawsar, 1998 ; Kabir, Matin, Kawsar, & Anwar, 1998 ; Kabir, Matin, Mridha, et al, 1998 ; Kabir et al, 1997 , 1998a , 1998 b) whereas DBTOmethod gave 3′- O -substituted products (Kabir, Matin, & Kawsar, 1998 ; Kabir, Matin, Kawsar, & Anwar, 1998 ; Kabir, Matin, Mridha, et al, 1998 ; Kabir et al, 1997 , 1998a , 1998 b, 2002 ).…”