The title compound, C(12)H(15)NO(5)S, features an approximately planar five-membered oxazolidin ring (r.m.s. deviation = 0.045 angstrom) with the peripheral benzyl and methyl methanesulfonate residues lying to either side of the plane. In the crystal, N-H center dot center dot center dot O hydrogen bonds, involving one of the sulfur-bound oxo groups as acceptor, lead to the formation of supramolecular chains along the b axis. These chains are reinforced by C-H center dot center dot center dot O contacts with the carbonyl O atom accepting three such interactions. The structure was refined as a racemic twin, with the major component being present 89% of the time