In [Au(PMe(2)Ph)T], where T is the theophyllinate ligand, C7H7N4O2- (theophylline = 3,7-dihydro-1,3-dimethyl-1H-purine-2,6-dione), the Au atom is linearly coordinated by the P atom of the dimethylphenylphosphine ligand and the deprotonated N atom at position 7 of the theophyllinate ligand. Bond parameters involving Au are: Au-N 2.071 (9), Au-P 2.233 (3) Angstrom and N-Au-P 177.5 (2)degrees.