Sulfamic acid (NH2SO3H, SFA) is supposed to play an important role in aerosol new particle formation (NPF) in the atmosphere, and its formation mainly arises from the SO3-NH3 reaction system in which weakly bonded donor-acceptor complexes such as SO3···NH3 and isomeric HNSO2···H2O have been proposed as the key intermediates. In this study, we reveal the first spectroscopic observation of HNSO2···H2O in two forms in a solid Ar matrix at 10 K. The major form consists of two intermolecular H bonds by forming a six-membered ring structure with a calculated dissociation energy of 7.6 kcal mol-1 at the CCSD(T)-F12a/aug-cc-pVTZ level of theory. The less stable form resembles SO3···H2O in containing a pure chalcogen bond (S···O) with a dissociation energy of 7.2 kcal mol-1. The characterization of HNSO2···H2O with matrix-isolation IR spectroscopy is supported by D- and 18O-isotope labeling and quantum chemical calculations.