The structural chemistry of silicates is dominated by the tendency of [SiO 4 ] tetrahedra to condense to higher aggregates by sharing common vertices. The great number of different possibilities for the tetrahedra linkage leads to the plethora of known silicates and their structural beauty and richness. [1] The structural versatility of silicates gives rise for special properties of this class of compounds and many of them play an important role in both geochemical processes and technical applications. [2] Thus, it is not surprising that chemical modification of silicate frameworks is an important issue for solid-state and material chemists. A typical modification is the incorporation of aluminum into the framework yielding so-called alumosilicates, which consist of vertexconnected [SiO 4 ] and [AlO 4 ] tetrahedra. [3] Anionic derivatization is also possible, for example, the formation of nitridosilicates. [4] In addition to of such alterations, the linkage of other tetrahedral building units should also lead to frameworks related to typical silicate type topologies. This has been nicely illustrated, for example, for the borophosphates joining [PO 4 ] and [BO 4 ] tetrahedra, [5] but also other combinations can be imagined. Some years ago we started to investigate the introduction of [SO 4 ] groups into polytetrahedral frameworks. As a result of the much lower tendency of sulfate tetrahedra to condense to large arrays we usually used SO 3 -rich oleum or even neat SO 3 as reaction media under harsh conditions. [6] Surprisingly, under these conditions reactions with silicon compounds, aimed at forming tetrahedral networks built from [SiO 4 ] and [SO 4 ] moieties, a number of tris(disulfato)silicates, [Si(S 2 O 7 ) 3 ] 2À , and tetrakis(disulfato)silicates, [Si(S 2 O 7 ) 4 ] 4À , were obtained, exhibiting octahedrally coordinated silicon atoms. [7] Subsequently other groups were able to prepare a number of boron compounds that indeed show different linking of [BO 4 ] and [SO 4 ] tetrahedra. [8] However, in these compounds a linking of [BO 4 ] tetrahedra, that is, the formation of B-O-B bridges was never observed. Instead the condensation of [SO 4 ] tetrahedra, that is, the formation of disulfate groups, sometimes occurs which can be attributed to the excess of oleum used in the synthesis. To allow the preparation of compounds with higher boron contents and thus forcing the [BO 4 ] tetrahedra to condense we developed a synthesis method that avoids oleum as a reactant. Instead we choose chlorosulfonic acid, HSO 3 Cl, as a source of sulfate ions which should form upon reaction with B(OH) 3 . We present herein the first binary boron sulfate B 2 S 2 O 9 exhibiting a structure analogous to a typical layer-type silicate.B 2 S 2 O 9 forms in the reaction of B(OH) 3 with HSO 3 Cl in a sealed glass ampoule at 200 8C as colorless plate-shaped crystals (see Experimental Section). The structure consists of vertex-linked [BO 4 ] and [SO 4 ] tetrahedra (Figure 1). Each of the [BO 4 ] tetrahedra has three common vertices with...