In a different procedure, 2-chloronicotinic acid (III) was chlorinated to (IV) by means of boiling thionyl chloride. Condensation of acid chloride (IV) with 2-morpholinoethanol (V) gave rise to the morpholinoethyl chloronicotinate (VI). Finally, displacement of the 2-chloro with m-(trifluoromethyl)aniline (VII) in the presence of zinc oxide and iodine furnished the title compound.

Alternatively, acid chloride (IV), prepared from 2-chloronicotinic acid (III), was treated with methanol and triethylamine to afford the methyl ester (VIII). Displacement of the 2-chloro with m-(trifluoromethyl)aniline (VII) yielded methyl niflumate (IX). Finally, transesterification of methyl ester (IX) with 2-morpholinoethanol (V) in the presence of sodium metal gave rise to the title compound.

The title morpholinoethyl ester was prepared by reaction of niflumic acid (I) with N-(2-chloroethyl)morpholine (II) in refluxing isopropanol.