PURPOSE: To provide novel heteroatom-contg. perfluoroalkyl terminated neopentyl sulfate used for imparting oil, repellent and water repellent properties to cellulose, natural and synthetic polyamide, polyester materials, etc., and its salt.

CONSTITUTION: The perfluoroalkyl substd. sulfate compd. is expressed by formula I or formula II [Rf is 1-18C perfluoroalkyl (may be substd. with perfluoroalkoxy); E is 1-10C alkylene (may be interrupted with O, S, SO2, etc.), etc.; X is S, O, SO2, NR (R is H, alkylene, etc.) in the case of formula II; X is CONR, SO2NR (in this case Rf is bonded to S) in the case of formula I; (x) is 1 to 3; (y) is 0 to 2; (z) is 2 to 3; (g) is 1 to 3, where x+y+z=4 and x+g=4; M is H, alkaline metal ion, ammonium ion]; for example, the compd. of formula III or formula IV. The compd. of formula I or II is obtd. by the sulfation of the perfluoroalkyl substd. alcohol of formula V or formula VI.