Compounds which can be used as prodrugs, in particular nucleoside diphosphate and triphosphate prodrugs, and a method for producing these compounds. The aim is to provide improved di- and/or triphosphate prodrugs, in particular nucleotide or nucleotide analog prodrugs. This is achieved in one aspect by providing bioreversibly and asymmetrically masked di- and triphosphate compounds, in particular nucleoside diphosphate and nucleoside triphosphate compounds or the analogs thereof. The masking only occurs at the terminal phosphate, i.e. at the β- or γ-phosphate, whereas the masking of the internal phosphate is omitted.
