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The crystal structures of (BEDT–TTF)2[MHg(SCN)4] (M=K at 298 and 104 K and M=NH4 at 298 K) were determined by X-ray analyses. A donor layer and an anion sheet stack alternately along the b-axis. The packing pattern of the donor is close to α-phase, while an anion sheet constructs a thick two-dimensional polymer plane parallel to (010). The linkage of (Remark: Graphics omitted.) (or NH4) (Remark: Graphics omitted.) in an anion sheet is very unique. The band structure calculation indicates both a closed and an open Fermi surfaces, resembling that of κ-(BEDT–TTF)2[Cu(NCS)2].

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