2-Hydroxyacetophenone N 4 -morpholylthiosemicarbazone (H 2 hacm) and 2-hydroxyacetophenone N 4 -2,6-dimethylmorpholylthiosemicarbazone (H 2 hacmm) form stable five-coordinate complexes of the compositions [Ph 2 (hacm)] and [Ph 2 Sn(hacmm)], respectively, which were characterized by elemental analysis and spectroscopic (i.r., n.m.r. and Mo¨ssbauer) studies. Both complexes and the H 2 hacm ligand were also studied by single crystal X-ray diffraction. The X-ray structures determination of complexes revealed the presence of neutral molecules in which the tin(IV) atoms exhibit distorted trigonal bipyramidal (TBP) geometry, with the O,N,S-tridentate bifunctional behavior of the ligand. The C-Sn-C angles were calculated using a correlation between Mo¨ssbauer and X-ray data based on the point-charge model.