The optical absorption bands and EPR parameters of the tetragonal compounds formed in the extractions of V4+ by tri-n-octylamine(R3N,TOA) and tri-n-octylphosphine(R3PO,TOPO) from hydrochlorine acid solutions are calculated by using the diagonalizing complete energy matrix method and the perturbation method.The calculated results obtained from the two methods are not only close to each other,but also in agreement with the experimental values.So,both methods are effective to the studies of optical and EPR spectra of 3d1 ions in crystals.