The title compound, [Na(2)(C(10)H(16)Cl(3)N(3)O(4)P)(2)(H(2)O)(2)](n), can be considered as a two-dimensional coordination polymer in which one-dimensional chains are connected to each other by inter-molecular C-H⋯O hydrogen bonds involving the water mol-ecules. The Na(I) ion is five-coordinated in a distorted trigonal-bipyramidal geometry. The connection between the two Na(I) ions is facilitated by the two μ-O atoms of the carbonyl group of the 2,2,2-trichloro-N-(dimorpholino-phosphor-yl)acetamide (CAPh) ligand. A bridging coordination of the CAPh ligand via the carbonyl O atom is observed for the first time. The bridging water mol-ecules form inter-molecular O-H⋯O hydrogen bonds with the O atoms of the morpholine rings and the phosphoryl groups of neighboring CAPh mol-ecules.