The compound 2 has been synthesized from the reaction of 2,4-Bis(4-methoxyphenyl)-1,3,2,4-dithiadiphosphetane-2,4-disulfide and (R)-1-[3,5-Bis(trifloromethyl)phenyl]ethanol in toluene. The obtained crude dithiophosphonic acid 1 has been treated with the excess of N(C2H5)(3) to give rise to 2, [(+HN(C2H5)(3)][(O-CH3CH-C6H3(CF3)(2))(CH3OC6H4)PS2-]. The compound 2 has been characterized by using the spectroscopic methods such as IR, H-1, C-13, P-31 NMR and structural analysing method such as X-ray crystallography. It crystallizes in the orthorhombic system, whose space group is P2(1)2(1)2(1). It consists of a dithiophosphonate bridged methoxyphenyl and bis(triflorophenylethyl) groups and a triethylammonium moiety linked by N-H center dot center dot center dot S and C-H center dot center dot center dot F hydrogen bonds. In the crystal structure, the C17H14F6O2PS2 molecule is elongated along the b-axis and stacked along the a-axis. The triethylammonium, N(CH2CH3)(3), molecule fill in the cavities between the C17H14F6O2PS2 molecule. Moreover, ab initio methods based on Hartree-Fock (HF) and Density Functional Theory (DFT) calculations with the basis set of 6-31G(d) are also carried out to determine the molecular structural properties and to calculate FT-IR and NMR spectrum of the compound 2. The experimental results and theoretical calculations have been compared, and they are found to be in good agreement. (C) 2013 Elsevier B.V. All rights reserved.