In the structure of the title coordination polymer, [Sn(C(6)H(5))(3)(C(6)H(6)O(2)P)](n) or [PhP(H)O(2)Sn(IV)(Ph)(3)](n), the Sn(IV) atom is five-coordinate, with the SnC(3)O(2) framework in a trans trigonal-bipyramidal arrangement having the PhP(H)O(2) (-) anions in apical positions. In the crystal, neighbouring polymer chains are linked via C-H⋯π inter-actions, forming a two-dimensional network lying parallel to (001).