Sodium 3,5-bis(hydroxyimino)-1-methyl-2,4,6-trioxocyclohexanide C
7H
5N
2NaO
5 (I) has been isolated as the only product of the reaction of nitrosation of methylphloroglucinol. The structure of the titled compound has been determined from single crystal X-ray diffraction data. The hydrated C
7H
5N
2NaO
52.5H
2O crystallizes in the monoclinic space group C2/c, with a(?) 16.408(3); b(?) 12.446(3); c(?) 13.716(3);
(
o) 126.34(3). The planar organic anion exists in a triketo-dihydroxyimino form with the C–O and C–N distances from 1.220(2) to 1.271(2) ? and from 1.292(2) to 1.293 ? respectively. In the IR spectrum of I, the sharp absorption band occurred at 1681 cm
-1 due to C=O stretching indicating the strong H-interactions. The correlations of theoretical (DFT-B3LYP/aug-cc-pVDZ) and experimental UV-vis absorption spectra in neutral and alkaline ethanolic solutions showed the existence of hydroxyimino-nitroso tautomerism while ionization of I.