Abstract. The structures observed in the sub-threshold neutron-induced fission of 232 Th were investigated employing a recent developed model. Theoretical singleparticle excitations of a phenomenological two-humped barrier are determined by solving a system of coupled differential equations for the motion along the optimal fission path. A rather good agreement with experimental data was obtained using a small number of independent parameters. It is predicted that the structure at 1.4 and 1.6 MeV is mainly dominated by spin 3/2 partial cross-section with small admixture of spin 1/2, while the structure at 1.7 MeV is given by a large partial cross section of spin 5/2.