A new compound KSnI 3 ⋅H 2 O was synthesized through the solidstate reaction method in a sealed quartz tube. The Sn (II) cations are five-coordinated with I À ions forming the special pyramidal SnI 5 polyhedra which further condense to onedimensional SnI 3 chains connected by KÀ I bonds and OÀ H⋅⋅⋅I hydrogen bonds. Meanwhile, the first principles calculations were also carried out to aid the understanding of optical properties and electronic structure. The electronic localization functions (ELF) prove the stereochemical activity of the Sn (II) lone pair and the electronic structure analysis has been carried out to understand the optical properties deeply. The calculated birefringence of the title compound is 0.121 at 1064 nm which is mainly originated from the contribution of the SnI 5 polyhedra. The polarization of light is one of the most remarkable phenomena in nature and has led to numerous discoveries and applications. [1,2] Owing to their essential function in modulating the polarization of light, birefringent materials have attracted extensively academic and commercial interest in many branches of science and engineering, such as the laser industry, optical communication, polarimetry, and scientific instrumentation, etc. [3-10] Over the past few decades, the most widely used birefringent materials are CaCO 3 , [11] α-BaB 2 O 4 , [12] YVO 4 , [13] TiO 2 , [14] and LiNbO 3. [15] All of these materials exhibit excellent birefringence and have been widely used to produce optical devices such as polarizers, optical isolators, phase compensator, circulators, and polarization beam displacers, which have been broadly used in the spectral regions from the ultraviolet (UV) to infrared (IR) range. [16-18] Even so, scientists have not stopped searching for better birefringent materials and struggled to hunt for excellent birefringent functional units to gain large birefringence. Generally speaking, the anion groups and the metal cation polyhedra in the structure greatly affect the birefringent property of a crystal. As for the anion groups, triangle or planar groups with π-conjugation, including BO 3 , CO 3 , NO 3 , and C 3 N 3 O 3 units, are beneficial to obtain large birefringence. [19-26] Meantime, the effect of metal cation polyhedra on the birefringence cannot be overlooked. It has been recognized that the cations susceptible to second-order Jahn-Teller (SOJT) distortions, for example, octahedrally coordinated d 0 transition metal ions (Nb 5 + , W 6 + , V 5 + , Mo 6 + , etc.) [27-29] and stereo active lone pair-contained cations (Pb 2 + , Sn 2 + , Se 4 + , Te 4 + , I 5 +) have important effects on the birefringence. [30-33] With the discovery of the Sn 2 +-containing new birefringence material, Lin et al. proposed that the introduction of lone-pair electrons in microscopic structures is beneficial to the enhancement of optical anisotropy in crystals. [34] Very recently, Pan et al. discovered the first tin borate chloride, Sn 2 B 5 O 9 Cl with a brilliant birefringence of 0.168 at 546 nm. [35] Its birefringence is...