Different orientations of P(O) versus C(O) in P(O)NHC(O) skeleton have been discussed in two new phosphorus(V)-nitrogen compounds with formula XP(O)Y and XP(O)Z 2 where X = NHC(O)C 6 H 4 (4-F) and Y = NHCH 2 C(CH 3 ) 2 CH 2 NH (1), Z = NHC 6 H 4 (4-CH 3 ) (2). Compound 1 is the first example of an aliphatic diazaphosphorinane with a gauche orientation which has been studied by X-ray crystallography; the P=O bond is in the equatorial position of the ring. Both compounds show n J(F,C) and m J(F,H) coupling constants (n = 1, 2, 3 and 4; m = 3 and 4) and 3 J(P,C) [ 2 J(P,C). Quantum chemical calculations were performed with HF and Density Functional Theory (DFT) methods using 6-31?G(d,p) basis set. A tentative assignment of the observed vibrational bands for these molecules is discussed. Compound 1 shows a deshielded C atom of the carbonyl moiety (in 13 C NMR spectrum) relative to that of 2, which is supported by IR spectroscopy in which the considerably lower C=O frequency is observed for 1. Comparing the X-ray crystallography and IR spectra of 1 and 2 shows that the acyclic compound 2, containing P=O and C=O bonds in an anti position, are involving in a stronger N-HÁÁÁO=P hydrogen bond in crystal network. This leads to a weaker P=O and N C(O)NHP(O) -H bonds and stronger NÁÁÁO interaction. The N amide -H is involved in an intramolecular N-HÁÁÁO hydrogen bond.