The acylation of 2',3'-O-isopropylidene-5-fluoro-uridine (II) with N-benzyloxycarbonylvaline (I) by means of 2,4,6-triisopropylbenzenesulfonyl chloride (TPS) in pyridine gives 5'-O(N-benzyloxycarbonylvalyl)-2',3'-O-isopropylidene-5-fluorouridine (III), which is treated with trifluoroacetic acid yielding 5'-O-(N-benzyloxycarbonylvalyl)-5-fluorouridine (IV). Finally, this compound is debenzylated by hydrogenation with H2 over Pd/C in isopropanol.