The title compound belongs to space group P1, with the following cell parameters: a= 12.859 (6), b = 13.494 (7), c= 16.583 (7)/~, 0c = 89"68 (3), fl= 76.78 (3), y= 61"59 (3) ° and Z= 2. The crystals consist of individual [(C6Hs)4P] + cations and [Hg(SCN)4] 2-complex anions. The SCN groups are bound to mercury through their sulphur atoms, which define an approximate tetrahedron around mercury. The complex ion as a whole has no symmetry. One pair of Hg-S bonds (2.49-2.50 A) is found to be shorter than the other (2-55-2.57/~,). Those differences are apparently correlated with important angular deformations in the HgS4 tetrahedron (S-Hg-S angles from 105"3 to 117"3°). The two independent [(C6Hs)4P] + cations have very similar conformations, but their structures show no other unexpected features. Anions and cations are packed in layers parallel to the ab plane. Within a given layer, several benzene rings are approximately parallel at 3.5-3-6/~. Between the layers, normal interionic contacts are observed.