Theoretical analysis of room temperature bulk modulus and low-temperature ultrasonic attenuation coefficient in the glass system (1-x)TeO2-xV2O5, x = 20, 25, 30, 35, 40 mol % was achieved. The bond compression (BC) and Makishima-Mackenzie (MM) models were used to interpret room-temperature bulk modulus K. The main parameters used were: average cross-link density, number of network bonds per unit volume, and average atomic ring size (). Analyses of low-temperature (300 − 150 K) ultrasonic attenuation (α) at 2, 4, 5, and 6 MHz were achieved by calculating: potential energy, centers of energy loss, elongation, and contraction of the two-well potential. Also, the deformation potential is found to be sensitive to the variations of the modifier content. The analysis revealed a sensitive effect of variation of modifier contents for elongation or contraction of the dual-well potential. The number of centers of energy loss is related to the elastic moduli as a function of the modifier content. Correlation between room temperature bulk modulus and ultrasonic attenuation coefficient has been achieved.