A convenient synthesis and a full characterization of the strong acid bis[bis(pentafluoroethyl)phosphinyl]imide and some of its salts M (+)N[(C 2F 5) 2P(O)] 2 (-), M = Na, K, Cs, Ag, Me 4N, are presented. Their thermal (mp, T dec.) and spectroscopic (IR, Raman, NMR) properties are discussed. A single crystal structure of [Me 4N][N{P(O)(C 2F 5) 2} 2] has been obtained, and the structural parameters of the anion are compared with the results of quantum-chemical calculations. The observed properties are comparable to those of bis((trifluoromethyl)sulfonyl)imide and their derivatives.