(4R)-3-[4-[2-(4-Fluorophenyl)-5,5-dimethyl-1,3-dioxan-2-yl]-1-oxobutyl]-4-phenyl-2-oxazolidinone is an intermediate in the synthesis of (3S,4S,3’S)-Ezetimbe (E975040), which is a 3-epimer impurity of Ezetimibe (E975000), a cholesterol absorption inhibitor.