This paper reports on a theoretical analysis of spin-Hamiltonian parameters and local lattice structure for Pd(I) center in γ-irradiated Pd(II)(acac) 2 . Through the crystal-and ligand-field theory, the microscopic spinHamiltonian parameters and local molecular structure for Pd(I) center in the γ-irradiated Pd(II)(acac) 2 system have been studied by using the high-order perturbation formulas and Newman's superposition model. Based on these calculations, it was found that the distance of the metal-ligand bonds in the square planar complex for Pd(I) center in the γ-irradiated Pd(II)(acac) 2 system increases by 0.1 Å. To understand the detailed physical and chemical properties of the [Pd(I)(acac) 2 ] 2-complex, the contributions of the spin-orbit coupling of ligand to spin-Hamiltonian parameters for Pd(I) ion are considered. The theoretical results are in reasonable agreement with the experimental values.