This resin is ideal for the solid phase immobilization of carboxylic acids. During the attachment of diacids less cross-linking is observed in comparison to Merrifield resin. Reaction with a suitable phosgene equivalent converts this resin to a support suitable for the attachment of amines. Furthermore, this resin can be converted into an activated carbonate by using N-methyl morpholine and p-nitrophenyl chloroformate, which has been employed in the synthesis of unsymmetrical diamines and in the solid phase synthesis of hydantoins. Release of carboxylic acids from this resin can be effected by treatment with HF or trifluoromethanesulfonic acid or by hydrogenolysis, scavengers may be required. Alcohols can be liberated by reduction with diisobutylaluminium hydride or LiBH₄, while methyl esters can be produced by transesterfication with MeONa or Ti(OEt)₄/C₂H₅CO₂Me.