To aid in the elucidation of catalytic reaction mechanism of palladacycles, we found that reaction of trifluoro-methane-sulfonic acid with a phosphapalladacycle resulted in elimination of the palladium and formation of the title phospholium salt, C20H26P(+)·CF3SO3(-). Selected geometrical parameters include P-biphenyl (av.) = 1.801 (3) Å and P-t-Bu (av.) = 1.858 (3) Å, and significant distortion of the tetra-hedral P-atom environment with biphen-yl-P-biphenyl = 93.93 (13)° and t-Bu-P-t-Bu = 118.82 (14)°. In the crystal, weak C-H⋯O inter-actions lead to channels along the c axis that are occupied by CF3SO3(-) anions.