Keywords:1,3-Di(tert-butyl)-2,4-bis(2,2,6,6-tetramethylpiperidino)-1,3,2,4-diphosphadiboretane / 1-tert-Butyl-2,4-bis(2,2,6,6-tetramethylpiperidino)-1,3-diphospha-2,4-diborabicyclo[1.1.0]butane cation / 2,2,6,6-Tetramethylpiperidino-tert-butylphosphinideneborane-AlBr 3 adduct / X-ray structures / ab initio calculations Depending on reaction conditions the 1,3,2,4-diphosphadiboretane 1 reacts with AlBr 3 to give the unstable adduct tmp=B=P(tBu)AlBr 3 , 3, and/or the somewhat more stable salt [(tmpB) 2 (PtBu)P] + [AlBr 4 ], 2. The X-ray structure determination of 3 shows an almost linear NBP array with BN and BP double bonds resembling an allene type structure. NBO analysis shows the presence of BN-and BP-π-bonds. On the other hand, the cation of compound 2 has a bicyclic structure