It will be demonstrated that a successful synthesis of β-L-fucopyranose-1-phosphate (2), a key intermediate in the preparation of guanosine 5′-(β-L-fucopyranose)-diphosphate (1), strongly depends on the nature of the acyl protecting groups for the non-anomeric hydroxyl functions. Thus, the perbenzoylated, instead of peracetylated, α-L-fucopyranosyl trichloroacetimidate (11) or the corresponding ethyl β-thiofucopyranoside proved to be a convenient starting compound for the preparation of2. Further, condensation ofN,N′-dicyclohexyl-4-morpholinecarboxamidinium guanosine 5′-morpholidophosphate with excess2gave the title compound without concomitant formation of bisguanosine-5′-diphosphate (16).