CH 3 ) 4 N + SO 2 CN -was prepared from (CH 3 ) 4 N + CN -and SO 2 and characterized by 1 H, 13 C, 14 N NMR, infrared, and Raman spectroscopy. The yellow salt is stable up to -10°C, but solutions in SO 2 decompose already at -50°C in 1 day. The structure of the anion was predicted by ab initio calculations, suggesting C s symmetry with a pyramidal coordination at the central sulfur atom with the following geometry: d(SO) ) 146.7 pm, d(SC) ) 190.8 pm, ∠(OSO) ) 114.0°, ∠(OSC) ) 100.8°, and ∠(SCN) ) 173.6°. The bent SCN arrangement is explained by negative hyperconjugation.