The title compound, [Sn(C(6)H(5))(3)(C(17)H(25)O(3)S)](n), comprises two symmetry-independent five-coordinated triphenyl-tin mol-ecules which are linked by carboxyl-ate bridges into a polymeric chain. The Sn(IV) atom is in a distorted trans-C(3)SnO(2) trigonal-bipyramidal geometry. The presence of two bulky tert-butyl groups on the benzene ring prevents any hydrogen-bonding inter-actions involving the hydroxyl substituents.