Fourteen phosphodiester-type β-nicotinamide adeninedinucleotide (NAD+) analogs were prepared starting from nicotinamide. The phosphodiester linkage was effectively assembled in 69–93% yields via condensation reaction between 2′,3′-di-O-acetyl nicotinamide mononucleotide and alcohols in the presence of 2,4,6-triisopropylbenzenesulfonyl chloride. The analog β-nicotinamide ribose-5-(2-phenylethyl) phosphate