Some Cu(I) halides complexes based on P(III) acid esters,{[(RE)3PCuBr] (where E = O, N, S); R = n‐Pr, i‐Pr, Et2N} were obtained and characterized using IR, 31P NMR spectroscopy, and single crystal X‐ray diffraction. The comparative structural characteristics of complexes with various donor atoms (E = O, N, S) are analyzed. © 2008 Wiley Periodicals, Inc. Heteroatom Chem 19:483–489, 2008; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/hc.20459