High resolution vibrational spectra of the tetrahalogeno-closo-1,2-diphosphahexaboranes P2B4X4, X = Cl, Br have been measured at low temperatures (20 - 60 K). The boron-halogen stretching vibrations are observed below 370 cm-1 while the P-P valence vibrations are found at 414 (Cl) and 372 cm-1 (Br). Due to the presence of the boron isotopes 10B and 11B the P-P stretching vibrations and the cage modes in the region of 550 to 1200 cm-1 are split. Based on the crystallographic data of P2B4C14 normal coordinate analyses have been performed. Using a set of 16 force constants (e.g. fd(PP) = 1.35 (X = Cl) and 1.20 (Br), fd(BB) = 1.30 / 1.65 (Cl) and 1.45 /1.60 (Br), fd(BX) = 4.40 (Cl) and 3.53 (Br) mdyn / Å) a good agreement of observed and calculated frequencies has been achieved.