The vibrations of boron carbide have been studied by the valence force model. There have been so far several ambiguities in the interpretation of experimental spectra, which made theoretical study difficult. This paper solves the main difficulties, that is, characterization of the highest band and most of the Raman bands, providing reasonable interpretations for low-frequency modes. The band is ascribed to the anti-symmetric stretching of the linear chain. The necessity of large angle-bending forces of carbon atom arose for better fitting, which fact can be regarded as evidence for formation of strong covalent bonds around this atom. The present analysis also throws a new light on the Longuet-Higgins interpretation of the role of carbon incorporation. The coexistence of the strong covalent bonds of carbon atoms and the relatively weak icosahedral bonds results in such a balance of bonding that the intra-icosahedral and rhombohedral bonds are further weakened, and the covalent bonds of the carbon chain are instead reinforced.