Whilst existing industrial routes to prepare 30 involve a 4-step synthesis and can suffer from a number of process impurities found in the final product. this enzymatic route forms 30 in one step and isolated by a single chromatographic purification. Although 2′-fluorinated donors 25 and 26 were effective at preparing purine nucleosides 27-30 nucleobase swapping with pyrimidines such as 5-trifluoromethyluracil did not result in conversion to the desired product. Finally, we investigated the substrate scope of nucleoside donors using a suite of analogues (31-36) modified at the 2′ and 3′ positions. In all cases, little to no conversion was observed when nucleobase 9 was used as the acceptor.