The syntheses of the hexadentate ligands 2,2,10,10-tetra(methyleneamine)-4,8-dithiaundecane (PrN 4 S 2 amp), 2,2,11,11-tetra(methyleneamine)-4,9-dithiadodecane (BuN 4 S 2 amp), and 1,2-bis(4,4-methyleneamine)-2-thiapentyl)benzene (XyN 4 S 2 amp) are reported and the complexes [Co(RN 4 S 2 amp)] 3ϩ (R = Pr, Bu, Xy) characterised by single crystal X-ray study. The low-temperature (11 K) absorption spectra have been measured in Nafion films. From the observed positions of both spin-allowed 1 A 1g 1 T 1g and 1 A 1g 1 T 2g and spin forbidden 1 A 1g 3 T 1g and 1 A 1g 3 T 2g bands, octahedral ligand-field parameters (10D q , B and C ) have been determined. DFT calculations suggest that significant interaction between the d-d and CT excitations occurs for the complexes. The calculations offer an explanation for the observed deviations from linearity of the relationship between 59 Co magnetogyric ratio and β(∆E ) Ϫ1 (β = the nephelauxetic ratio; ∆E the energy of the 1 A 1g 1 T 1g transition) for a series of amine and mixed amine/thioether donor complexes.