Hemes (iron porphyrins) are involved in a range of functions in biology including electron transfer, small molecule binding and transport, and O 2 activation. The delocalization of the Fe d-electrons into the porphyrin ring and its effect on the redox chemistry and reactivity of these systems has been difficult to study by optical spectroscopies due to the dominant porphyrin π → π* transitions which obscure the metal center. Recently we have developed a methodology that allows for the interpretation of the multiplet structure of Fe L-edges in terms of differential orbital covalency (i.e. differences in mixing of the d-orbitals with ligand orbitals) using a valence bond configuration interaction (VBCI) model. Applied to low spin heme systems, this methodology allows experimental determination of the delocalization of the Fe d-electrons into the porphyrin (p) ring both in terms of P→Fe σ and π donation and Fe→P π back-bonding. We find that π donation to Fe(III) is much larger than π back-bonding from Fe(II), indicating that a hole super-exchange pathway dominates electron transfer. The implications of the results are also discussed in terms of the differences between heme and non-heme oxygen activation chemistry.