The biocatalytic synthesis of natural and modified nucleosides with nucleoside phosphorylases offerst he protecting-groupfree direct glycosylationo ff ree nucleobasesi nt ransglycosylation reactions.T his contribution presents guidingp rinciples for nucleoside phosphorylase-mediated transglycosylations alongside mathematical tools for straightforwardy ield optimization. We illustrate how product yields in these reactions can easily be estimated and optimized using the equilibriumc onstants of phosphorolysis of the nucleosides involved. Furthermore, the varying negative effects of phosphate on transglycosylation yields are demonstrated theoretically and experimentally with severale xamples. Practical considerations for these reactions from as ynthetic perspective are presented, as well as freely availablet ools that serve to facilitate ar eliable choice of reaction conditions to achieve maximum product yields in nucleoside transglycosylation reactions.Nucleosides are highly functionalized biomolecules essential for the storage of information as DNA and RNA,c ellular energy transfer and as enzyme cofactors. Modified nucleosides are widely employed as pharmaceuticals for the treatment of cancers and viral infections. [1] Consequently,their synthetic accessibility is crucial.H owever,t he preparation of nucleosides and nucleoside analogues by conventional synthetic methods heavily relies on protectingg roups and, thus, suffers from poor atomic efficiency and low yields. [2][3][4][5] Biocatalytic methods offer the efficient and protecting group-free synthesis of pyrimidine and purine nucleosides. The use of nucleoside phosphorylases (NPases) for the preparation of nucleosides andt heir analogues in transglycosylation reac-tions is firmly established [6] and numerouse xamples of enzymatic or chemoenzymatic syntheses can be found in the literature. [7][8][9][10][11][12][13][14] NPases catalyze the reversible phosphorolysis of nucleosides to pentose-1-phosphates (Scheme 1, I). In transglycosylation reactions, af orward and ar eversen ucleoside phosphorolysis are coupledi nsitu to glycosylate af ree nucleobase with the pentose-1-phosphate generated by the first reaction (Scheme 1, Ia nd II). Formally,t his equals ad irect glycosylation of the nucleobase to yield anucleoside of interest. Conveniently,n ature has provided an arsenal of robustb iocatalysts that offer ab road substrate spectrum, excellent tolerance to harsh reactionc onditions as well as perfect regio-and diastereoselectivity at the C1' position. [11,12] Despite their great versatility,e nzymatically catalyzed nucleoside transglycosylation reactions have previously suffered from an unclear interrelation between yields and the employed enzymes and starting materials. Particularly,t he impact of differents ugar donors and/or nucleobases as wella sv arying phosphate concentrations on the product yield had remained unclear until recently.T he pioneering work of Alexeev et al. [15] demonstrated that yields of nucleoside transglycosylation reactions involving uridi...