tert-Butyl ((2S,3R,E)-3-hydroxy-1-((2-oxido-1,3,2-dioxaphospholan-2-yl)oxy)octadec-4-en-2-yl)carbamat is an intermediate for the synthesis of D-erythro-Sphingosylphosphorylcholine (S681700), which is involved in cell regulation, and transmembrane signaling. A putative lipid second messenger, connected via Protein Kinase C to the phosphatidylinositol-derived second messengers for signal transduction.