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The potential energy surfaces of both neutral and dianionic SnC2P2R2 (R=H, tBu) ring systems have been explored at the B3PW91/LANL2DZ (Sn) and 6‐311+G* (other atoms) level. In the neutral isomers the global minimum is a nido structure in which a 1,2‐diphosphocyclobutadiene ring (1,2‐DPCB) is capped by the Sn. Interestingly, the structure established by X‐ray diffraction analysis, for R=tBu, is a 1,3‐DPCB...