SummaryThe He (Ia) photoelectron spectra of the four unsaturated oxides 3,4-dihydropyran (6), y-pyran (7), 2,3-dihydro-1,4-dioxin (9) and 1,4-dioxin (10) are reported and analysed. Band assignments are based on ab-initio calculations, using the STO-3G basis set. The proposed orbital sequences (with reference to the coordinate systems given in Table 1 ) are, for the top three orbitals: 6, n , no, nn; 7, 3bl(n), la,(n), l l a , (u); 9, 11b(n), 12a(a), l l a ( n ) ; 10, 2b3,(n), 1blg(n), 6a,(.). Finally the (almost) localized n-orbitals have been computed by the Foster-Boys localization procedure.Certainly one of the most successful techniques for assigning photoelectron spectra of organic compounds has been the empirical correlation procedure, which consists in recording the photoelectron spectra of a series of closely related compounds in which one or more structural features have been varied in a systematic fashion. The corresponding spectral changes, e.g. shifts in band positions and/or variations in the Franck-Condon contours, are then linked to the differences in structure of the individual molecules with the help of quantum-mechanical rules of thumb. It has proved convenient to derive the latter from simple equivalent orbital models 111, i.e. treatments which are easily parametrized [2] and thus allow the transfer of information derived from one set of spectra to those of other related systems In connection with a detailed investigation of the photoelectron spectra of oxides, in particular of benzene oxides and their valence isomers (e.g. 1 -+ 1') and of 2, Freiburg i. Br.