Emtricitabine, a potent nucleoside reverse transcriptase inhibitor, is employed for managing HIV infection. Emtricitabine S-oxide, also known as Emtricitabine sulfoxide, represents a significant degradation byproduct of Emtricitabine.

Emtricitabine degrades over 51%, 13% and 53% during acid, base and oxidative degradation respectively followed by formation of three major degradation products (Degradant-I to Degradant-III).Emtricitabine, an antiretroviral agent is used to evaluate degradation pathways under different stress conditions in order to identify degradation products as prescribed by ICH guidelines.