The asymmetric unit of the title sulfodiimide, C22H22N2OS, consists of two crystallographically independent molecules with similar conformations The environment around each sulfur atom is a slightly distorted tetrahedron with two S=N bonds and two S—C bonds. The S= N(m-methylbenzoyl) and S=N(NEt) bond lengths are 1.584 (3) and 1.528 (2) Å, respectively, for one molecule, and 1.575 (2) and 1.529 (3) Å, respectively, for the other. The dihedral angles between the two phenyl rings in the molecules are 86.76 (8) and 82.49 (8)°. The N—S—N—C(m-methylbenzoyl) and N—S—N—C(ethyl) torsion angles are −60.5 (2) and −50.28 (19)°, respectively, for one molecule, and 62.9 (2) and 44.2 (3)°, respectively, for the other. In the crystal, each independent molecule is linked to its inversion-related molecule via a pair of C—H...O hydrogen bonds, forming a dimer.