2,4-Bis(4-methoxyphenyl)-1,3,2,4-dithiadiphosphetane-2,4-disulfide (Lawesson?s reagent: LR) was reacted with 1,2:5,6-di-O-cyclohexylidene-?-D-glucofuranose and 1,2:5,6-di-O-isopropylidene-?-D-glucofuranose in toluene and gave rise to crude dithiophosphonic acids. The crude dithiophosphonic acids were treated with excess triethylamine and the triethylammonium salts of dithiophosphonic acids (1) and (2) were isolated by crystallization method. Compounds 1 and 2 were characterized by elemental analysis, IR, and NMR (H-1-, C-13- and P-31-) spectroscopies and mass spectrometry. In addition, NMR spectra, the electronic properties (the electronic chemical potential, electronegativity, chemical hardness and the global electrophilicity index) and NBO analysis of compound 2 have been calculated by using the Gaussian 16?W program. The electronic properties were calculated using Highest Occupied Molecular Orbital (HOMO) and Lowest Unoccupied Molecular Orbital (LUMO) energies by density functional method (DFT/B3LYP) at 6-31G(d,p) level. The HOMO and LUMO energies are ?5.9 and ?0.72?eV, respectively. The HOMO?LUMO energy difference is 5.18?eV and this value shows that compound 2 has a high stability and low reactivity. C1 [Solak, Samet; Karakus, Mehmet] Pamukkale Univ, Fac Sci & Arts, Dept Chem, Denizli, Turkey. [Kiraz, Asli Orturk] Pamukkale Univ, Fac Sci & Arts, Dept Phys, Denizli, Turkey.