Reactions of [ReX2(η 2-N2COPh-N′,O)(PPh3)2] with 3-methylbenzonitrile give two iso-structural complexes, [ReX2(N2COPh)(CH3PhCN)(PPh3)2] (X = Cl, Br). The crystal and molecular structures of [ReCl2(N2COPh)(CH3PhCN)(PPh3)2] (1) and [ReBr2(N2COPh)(CH3PhCN)(PPh3)2] · CH2Cl2 (2) were determined. The electronic structures were examined with density functional theory (DFT). The spin-allowed electronic transitions were calculated with the time-dependent DFT method, and the UV-Vis spectrum has been discussed.