The reduction factors p and q defined by Ham in the E ⊗ e JT system and their relation 2q − p = 1 have been well accepted and the concept of reduction factors is widely used in the studies of vibronic coupling. However, when the system is under the anisotropic conditions, the reduction factors and their relation will change accordingly. The first-order reduction factors p and q of E ⊗ e system were further studied using the method of unitary transformation here. The relation between p and q proposed by Ham was investigated under both conditions of the linear coupling and the anisotropic effects. The result demonstrated that the relation of 2q − p = 1 was only correct for the linear vibronic coupling, but not correct when the anisotropic effect was considered. This result suggested that the anisotropic effect influence considerably the reduction factors, and hence the physical properties of materials. Our method could be also applied to other JT systems, especially the highly symmetric JT systems involving C 60 molecules.Keywords: vibronic coupling, reduction factors, phonon overlap, Jahn-Teller effect.The concept of reduction factors in the effective Hamiltonian was proposed by Ham [1] when he was studying the dynamic Jahn-Teller effect related to the electron paramagnetic resonance (EPR) of 2 E electronic states. These factors can describe the energy splitting caused by magnetic field, strain and hyperfine effects because the reduction factor can not only reflect the influence of JT effect of the crystal on the spectrum, but also sufficiently describe the JT effect on some weak-perturbed systems. Therefore, many authors carried on the research of the reduction factors [2][3][4][5] of JT systems, including the icosahedral systems related to C 60 molecules. The experiments proved that the vibronic coupling have a quenching effect on the spin-orbit couplings, random strains and internal stresses, etc., and these effects can be explained by reduction factors. Therefore, the nature of interactions within materials might be understood more clearly through such a research. Based on the significance and importance of reduction factors, in the 1970s and 1980s, lots of theoretical physical scientists and chemists were engaged in the calculation of the reduction factors in various JT systems corresponding to different doped crystals. When Ham studied the reduction factors of E ⊗ e system, he obtained a relation between reduction factors p and q, expressed as 2q − p = 1. Because of the importance of this relation, many scholars explored the conditions for which the formula is valid. Fletcher [6] , O' Brien et al. [7] , Halperin and Englman [8] , Badran et al. [9] as well as Gauthier and Walker [10] proved in a different way that the relation between p and q was generally valid for the linear coupling and the single phonon mode. On the basis of single mode research, Fletcher [6] and Halperin et al. [8] discussed the multi-mode vibronic coupling systems. The result given by Fletcher was not consistent with that given by Halpe...