A 3',5'-unprotected 2'-O-bis(tert-butoxy)-phosphinyl-6-N-benzoyladenosine derivative was prepared as a key intermediate for the synthesis of branched RNAs, and used for construction of building units from which chain elongation in any of 2'-, 3'-, and 5'-directions would be possible. From this synthetic intermediate, 2'-phosphorylated ApC dimer was also synthesized.