It is synthesized by substituting the hydroxyl group at the 3-position of vitamin C with an ethyl group. This modification protects vitamin C from oxidative deactivation. As an amphipathic vitamin C derivative with both hydrophilic and lipophilic properties, it features easy incorporation into cosmetic formulations. It readily penetrates the stratum corneum to reach the dermis, where it is enzymatically broken down in the skin to release active vitamin C and exert its physiological effects.