New perthiophosphonic acid anhydrides (R-PSJ, with R = 2,4,6-tri-isopropyIphenyI and 2,4-di-tert-butyl-6-methylphenyl haw been prepared. For the latter case, the isolation of the monomer (n = I ) , the 2,4-di-tertbutyl-6-methyIphe~zyI-dithioxophosphorane, and both dimers (n = 2), cis-and trans-2,4-bis(2,4-di-tertbutyl-6-methylphenyl)-2,4-dithioxo-l, 3,2,4-dithiadiphosphetane, of one perthiophosphonic acid anhydride has been perfonned for the first time. The crystal structure of , !,4-di-tert-butyl-6-methylphenyl-di