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There are two tetra­ethyl­ammonium cations and two toluene-4-sulfate anions in the asymmetric unit of the title salt, C8H20N+·C7H7O3S. One of the anions is disordered over two positions, with refined occupancies of 0.447 (3) and 0.553 (3). In the crystal, the cations and anions are linked by C—H...O hydrogen bonds, forming ribbons along [10-1]. The ribbons are linked via C—H...O hydrogen bonds, forming a two-dimensional network lying parallel to (10-1).
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