The present invention relates to fosamprenavir calcium (la) substantially free of isomer impurity, (3R) tetrahydro3furanyl(1S,2R)3[[(4aminophenyl) sulfonyl] (isobutyl) amino] 1benzyl2(phosphonooxy)propyl carbamate (lb), and its process for preparation thereof. The present invention also provides fosamprenavir calcium intermediate, (S)3 tetrahydrofuranylN .