This invention discloses a process for creating an amino acid-based vitamin and mineral dietary supplement and muscle builder having therapeutic activities such as an antioxidant and a metabolic regulator, a regulator of possible cell dysfunctions, an adjuvant of human vitality and well-being and reduction of pain caused by different diseases wherein 2-aminoetanol dihydrogen phosphate is synthesized from phosphorus pentoxide and/or phosphoric acid and/or orthophosphoric acid reacted as monoethanolamine and/or diethanolamine and/or triethanolamine. These are reacted under optimal temperature conditions (−10 to +35° C.) at the specific molar ratios for each reagent used.