The crystal structure of the title compound, C 32 H 40 Ca 4 N 8 O 36 S 8 , was determined at 296 K. The parameters that belong to this structure are a = 12.9812(9) Å , b = 7.0377(3) Å , c = 16.3973(12) Å , b = 109.175(5) o and Z = 4. The complex crystallizes in the centrosymmetric monoclinic space group P2 1 /c and calcium(II) has eight coordination. The crystal structure indicates a two dimension coordination polymer with three intralayer hydrogen bonds. The crystal structure with at the acesulfamato ligands and Ca 2? ion is the first synthesized two-dimensional polymeric structure. The geometric parameters, which are obtained from X-ray determination, and the theoretical parameters, which are calculated by using density functional theory (B3LYP) with the 6-31G basis sets, are compared. Experimental IR, theoretical IR calculations, molecular electrostatic potential and frontier molecular orbital calculations are presented.