This dissertation explores the synthesis and characterization of phosphine stabilized tetrel (group 14) cations. Tetrel cations are readily generated by reacting a halogermane or halostannane with a Lewis acid to generate an in situ germylium, stannylium cation or an in situ germyldiylium, stannyldiylium dication. A Lewis base such as a phosphine is added to the mixture to produce the corresponding salt with dative P-Sn or P-Ge connectivity. Tin and germanium salts represent new as well as unique cationic structures for phosphorus containing species. The preparation of these salts is proven to be generalizable, reproducible, and can be isolated as pure materials in moderate to high yields.