Tetramethylammonium sulfate, [N(CH 3 ) 4 ] 2 SO 4 , was prepared in high purity via ion exchange. Two reversible ®rst-order phase transitions at 263 AE 3 and 462 AE 3 K have been established by differential thermal analysis and temperature-dependent X-ray powder diffraction. Crystal structure determinations at 223 and 293 K reveal completely ordered sulfate and tetramethylammonium tetrahedra for the low-temperature modi®cation, while at room temperature half of the sulfate groups are orientationally disordered. The space groups are P4 2 /nmc with a = 7.5355 (9), c = 10.9910 (14) A Ê and Z = 2 [wR(F 2 ) = 0.089 for 239 independent re¯ections] and P4/nbm with a = 10.8948 (9), c = 10.789 (2) A Ê and Z = 4 [wR(F 2 ) = 0.118 for 792 independent re¯ections], respectively. Powder patterns, as recorded at 473 K by the Guinier±Simon X-ray technique, show that the hightemperature modi®cation is cubic face-centered with a = 11.026 (2) A Ê and is likely to contain only free-rotating tetrahedra. The common aristotype of all three modi-®cations is the¯uorite-type structure. An examination of group±subgroup relations is made.