a tradeoff between ee and conversion, with higher ee (of the recovered substrate) obtained at higher conversion, and therefore lower isolated yield. For example, with a selectivity factor of just 10, 99% ee is possible with approximately 70% conversion, resulting in a yield of about 30%. In contrast, in order to get good ee's and yield of the product, very high selectivity factors are necessary. For example, with a selectivity factor of 10, ee″ above approximately 80% is unattainable, and significantly lower ee″ values are obtained for more realistic conversions. A selectivity in excess of 50 is required for highly enantioenriched product, in reasonable yield. This is a simplified version of the true kinetics of kinetic resolution. The assumption that the reaction is first order in substrate is limiting, and it is possible that the dependence on substrate may depend on conversion, resulting in a much more complicated picture. As a result, a common approach is to measure and report only yields and ee's, as the formula for krel only applies to an idealized kinetic resolution. It is simple to consider an initial substrate-catalyst complex forming, which could negate the first-order kinetics. However, the general conclusions drawn are still helpful to understand the effect of selectivity and conversion on ee. Practicality With the advent of asymmetric catalysis, it is necessary to consider the practicality of utilizing kinetic resolution for the preparation of enantiopure products. Even for a product which can be attained through an asymmetric catalytic or auxiliary-based route, the racemate may be significantly less expensive than the enantiopure material, resulting in heightened cost-effectiveness even with the inherent "loss" of 50% of the material. The following have been proposed as necessary conditions for a practical kinetic resolution: inexpensive racemate and catalyst no appropriate enantioselective, chiral pool, or classical resolution route is possible resolution proceeds selectively at low catalyst loadings separation of starting material and product is facile To date, a number of catalysts for kinetic resolution have been developed that satisfy most, if not all of the above criteria, making them highly practical for use in organic synthesis. The following sections will discuss a number of key examples. Reactions utilizing synthetic reagents Acylation reactions Gregory Fu and colleagues have developed a methodology utilizing a chiral DMAP analogue to achieve excellent kinetic resolution of secondary alcohols. Initial studies utilizing ether as a solvent, low catalyst loadings (2 mol %), acetic anhydride