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By extending the theory of Abragam and Pryce, the formulas of EPR parameters g and g(perpendicular to) for 3d(7) ion in trigonal octahedral crystals are established from a cluster approach. In these formulas, not only the configuration interaction effect, but also the covalency effect are considered and the parameters related to both effects and the trigonal distortion are determined from the optical spectra and the structural data of the crystal under study. Based on these formulas, the g(parallel to) and g(perpendicular to) of Cd2P2S6: Co2+ crystal are reasonably explained from its structural data. The relationship between the sign of Deltag (= g(parallel to) - g(perpendicular to)) and the trigonal distortion (elongated or compressed) of ligand octahedron, which is opposite to that obtained in the previous paper, is given and the results are discussed. (C) 2001 Elsevier Science B.V. All rights reserved.