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The physicochemical properties of two novel ionic liquids based on benzyltriethylphosphonium and benzyltributylphosphonium cations are described in this report. It was found that both benzyl-substituted phosphonium cations gave low-melting salts in combination with a bis(trifluoromethylsulfonyl)amide anion. The thermogravimetric analysis suggested that the benzyl-substituted phosphonium ionic liquids showed higher thermal stability than those of not only the alkyl-substituted phosphonium ILs but also the corresponding benzyl-substituted ammonium compounds. The benzyl-substituted phosphonium ionic liquids also exhibited relatively high conductivities when compared to those of the corresponding ammonium compounds. These results indicate an improving effect of introducing a benzyl group into the phosphonium cations on both the thermal stability and the conductivity.