Methods and novel intermediates for the preparation of and the treatment with acyclic nucleoside derivatives of the formula:
where one of R
1
and R
2
is an amino acid acyl group and the other of R
1
and R
2
is a —C(O)C
3
-C
21
saturated or monounsaturated, optionally substituted alkyl and
R
3
is OH or H.