The electron paramagnetic resonance (EPR) spectra of [Cu(l-tyrosine)2]n(CuA) were interpreted based on the fourth-order perturbation treatments where the contributions due to the local distortion, ligand orbit and spin-orbit coupling were included. The calculated band transitions${{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}}$to dxy(≈16412 cm−1) and${{\text{d}}_{{{\text{z}}^2}}}$(≈14845 cm−1) agree well with the band analysis results${\text{(}}{{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}} \to {{\text{d}}_{{\text{xy}}}}$≈16410 and${{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}} \to {{\text{d}}_{{{\text{z}}^2}}}$≈14850 cm−1). The unresolved separations${{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}} \to {{\text{d}}_{{\text{xz}}}}$and${{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}} \to {{\text{d}}_{{\text{yz}}}}$in the absorption spectra were evaluated as 26283 and 26262 cm−1, respectively. For CuA, copper chromophores in 1,3-diaminorpropane isophtalate copper(II) complex (CuB) and N-methyl-1,2-diaminoetaane-bis copper(II) polymer (CuC), the transition${{\text{d}}_{{{\text{x}}^2} - {{\text{y}}^2}}} \to {{\text{d}}_{{\text{xy}}}}$(=E1≈10Dq) suffered an increase with a decrease inR̅Lwhich was evaluated as the mean value of the copper-ligand bond lengths. The correlations between the tetragonal elongation ratioρ(=(Rz–R̅L)/R̅L) (or the ratioG=(gz–ge)/((gx+gy)/2–ge)) and thegisotropygav(=(gx+gy+gz)/3) (or the covalency factorN) for CuA, CuB and CuC were acquired and all the results were discussed.