Objective: The present work aimed at synthesis of process related impurities of valganciclovir by using gancyclovir or monobenzyl ganciclovir as starting material comprising the following steps. Methods: Selective hydrolysis, reaction with coupling reagent followed by hydrolysis under basic conditions and hydrogenolysis in the presence of catalyst. Results: The final synthesized compounds 2-((2-amino-6-oxo-1H-purin-9(6H)-yl)methoxy)-3-(benzyloxy)propyl acetate 2, 2-((2-amino-6-oxo-1Hpurin- 9(6H)-yl) methoxy)-3-hydroxy propyl acetate 3, 2-((2-amino-6-oxo-1H-purin-9(6H)-yl) methoxy) propane-1,3-diylbis (2((benzyloxy)carbonyl) amino)-3-methylbutanoate) 6, and 2-((2-amino-6-oxo-1H-purin-9(6H)-yl)methoxy)propane-1,3-diylbis(2-amino-3-methylbutanoate) 7 were sucessfully characterized by using FT-IR,1H NMR and LC-MS. Conclusion: The two processes related impurities (monoacetoxy ganciclovir, 3 and bis-valine ester of ganciclovir, 7) of valganciclovir hydrochloride were reported via the formation of key intermediates (acetoxy benzyl ganciclovir, 2 and bis-Cbz-valine ester of ganciclovir, 6). © 2016 The Authors.