The acute toxicity of 4-ethyl-1-phospha-2,6,7-trioxabicyclo (2.2.2) octane-1-oxide and 4-ethyl-1-phospha-2,6,7-trioxabicyclo (2.2.2) octane has been determined by different routes of application in various species of animals. The compounds stimulate the activity of the central nervous system and are highly toxic. They showed no toxic cumulative effects. The presence of the bicyclic phosphate ester in the combustion products of specific rigid polyurethane foams is discussed. The question is raised whether there may be an additional hazard caused by this combustion product in a real fire situation.