Compounds are provided of the following structure are HMG CoA reductase
inhibitors and thus are active in inhibiting cholesterol biosynthesis,
modulating blood serum lipids, for example, lowering LDL cholesterol
and/or increasing HDL cholesterol, and treating hyperlipidemia and
dyslipidemia, hypercholesterolemia, hypertriglyceridemia and
atherosclerosis ##STR00001## wherein variables A and B are defined
herein.