To obtain a better insight into the nature of valence states of Sm ion
s in SmRuSn3 and to verify the differing conclusions reached by T. Fuk
uhara, I. Sakamoto, and H. Sato [J. Phys. Condens. Matter 3, 8917 (199
1)] and C. Godart et al. [Phys. Rev. B 48, 16 402 (1993)], we have sys
tematically analyzed the magnetic-susceptibility data by considering t
he effects of crystalline electric field, exchange interaction, and va
lence fluctuation. In this compound, Sm ions occupy two different site
s, 6d and 2a, in the ratio of 3:1. Our analysis shows that Sm ions at
the 6d site are in a trivalent state and those at the 2a sites are in
a valence fluctuating state. This supports the claim made by C. Godart
et al. [Phys. Rev. B 48, 16 402 (1993)].