[reaction: see text] Electronic properties of phosphine imide based organic electron donors have been investigated. N,N'-p-Phenylenebis(triphenyl)phosphine imide (Ph(3)P=NC(6)H(4)N=PPh(3), 1) has two reversible single-electron oxidations (0.04 and 0.53 V vs SCE). Spectroscopic investigations of poly(p-phenylene phosphine imide)s (2) are similar to those of polymer model compounds, suggesting formation of localized radical cations on the polymer chains and electronically insulating phosphorus atoms.