Title full: Cumulated double bond systems as ligands. X. N-sulfinylaniline complexes of rhodium(I) and iridium(I) of the type [MCl(PR3)2L] in which L is coordinated via the π-NS and via the sulfur atom respectively; crystal and molecular structure of [RhCl(P-i-Pr3)2(4-MeC6H4NSO) ]; determination of the 1J(103Rh15N) by 15N NMR spectroscopy. Each of the compounds [MCl(Pr3)2(ArylNSO)] (M = RhI, IrI; R = i-Pr, Cy: Aryl = C6H5, 4-MeC6H4, 4-ClC6H4, 2,4,6-Me3C6H2 appears to exist as two isomers both in the solid state and in solution. The molecular and single crystal structure of one of the isomers of [RhCl(P-i-Pr)3)2(4-Me6H4NSO) ] shows that the N-sulfinylaniline ligand is in the cis-configuration and coordinated to the rhodium atom via the sulfur-atom. The ligand lies in a plane which includes the rhodium atom and is in agreement with the Rh-S distance of 2.10 Å. IR results of the compounds (solid and solutions), 21P NMR data and 15N NMR of a 15N labelled compound, which yielded a 103Rh15N coupling constant of 15.5 Hz, show that in the second isomer the N-sulfinylaniline ligand is probably bonded to the metal atom via the π-NS bond. The ratio of the metal-π-NS bonded isomer and the metal-S bonded isomer decreases in the order Aryl = 4-ClC6H4 > C6H5 > 4-MeC6H4; R = i-Pr > Cy and M = Rh > Ir. The interconversion of the two isomers is intramolecular and becomes observable on the 31P NMR time scale at about 40° C for M = Rh. In the case of [Ir(P-i-Pr3)2(4-MeC6H4NSO)], cyclometallation of the sul- finylaniline is observed via the ortho-carbon atom, whereas cyclometallation via P-i-Pr3 is observed when the ortho-positions are blocked by methyl groups, e.g. when L = 2,4,6-Me3C6H2NSO. © 1979.