In the title compound, C(24)H(20)P(+)·C(2)HO(4) (-), two symmetry-independent ion pairs are present. The cations aggregate into puckered sheets via zigzag infinite chains of sixfold phenyl embraces and parallel fourfold phenyl embraces, while the anions form hydrogen-bonded chains between the sheets of cations. In the two independent oxalate anions, the angles between the normals to the two least-squares carboxyl-ate COO planes are unusually large, viz. 72.5 (1) and 82.1 (1)°.