The title complex {[(n-C8H17)(2)Sn(O(2)CCH(2)CS(2)NC(4)H8O)](2)O}(2), has been synthesized by the reaction of (morpbolinylthlocarbamoylthio)acetic acid with the di-n-octyltin oxide in 1:1 molar ratio. The complex was characterized by elemental analysis, IR and H-1 NMR. The crystal and molecular structure of complex was determined by X-ray single crystal diffraction. The crystal belongs to triclinic system with space group PI and unit cell dimensions: a = 1.201 5(9) nm, b = 1.481 8(11) nm, c = 1.894 1(14) nm, alpha = 72.485(10)degrees, beta = 88.586(10)degrees, gamma = 66.893(9)degrees, and Z = 1, mu = 1.034 mm(-1), V = 2.941(4) nm(-3), D-c = 1.295 g(.)cm(-3), F(000) = 1 196, R-I = 0.058 8, wR(2) = 0.155 8. The complex is a centrosymmetric structure with a four-membered central endo-cyclic Sn2O2 unit in which two bridged oxygen atoms both connect with an exo-cyclic tin atom. The endo-cyclic tin atoms and the exo-cyclic tin atom are all five-coordinate and have coordination geometry of distorted trigonal bipyramid with an additional weak coordination carboxylate oxygen. Four carboxylate ligands are divided into two types. And two of them are monodentate and connecting to each of exo-cyclic tin atoms by using one oxygen atom, whereas the others bridge to each pair of exo-and endo-cyclic tin atoms utilizing one oxygen atom.