The synthesis of β-substituted ethyl sulfates and their reactions with nucleophilic reagents has been studied. Amines, phenolates, carboxylates, amine oxides, carbanions, and thiophenolates reacted with ethylene sulfate in high yield, with short reaction times, and at low temperatures, to form β-substituted ethyl sulfates. The β-substituted ethyl sulfates were easily hydrolyzed and in some cases were converted into polymeric material.