The asymmetric unit of the title compound, [Sn(C(6)H(5))(2)(C(2)H(3)O(2))(2)(C(5)H(5)N)], contains two crystallography independent mol-ecules. In both mol-ecules, the Sn(IV) atom is seven-coordinated in a distorted penta-gonal-bipyramidal geometry with the two phenyl groups in axial positions. The two mol-ecules differ mainly in the torsion of the phenyl and pyridine rings. The dihredral angles between the phenyl rings are 89.54 (15) and 60.11 (14)° in the two mol-ecules while the dihedral angles between the pyridine rings and the acetate groups are 12.6 (2) and 41.77 (13)° in the two mol-ecules.