13 C NMR chemical shifts have been calculated for structures of some substituted 3-anilino-2-nitrobenzo-[b]thiophenes (2o) and 2-anilino-3-nitrobenzo[b]thiophenes (3o) derivatives containing OH, NH 2 , OMe, Me, Et, H, F, Cl and Br. The molecular structures were fully optimized using B3LYP/6-31G(d,p). The calculation of the 13 C shielding tensors employed the GAUSSIAN 03 implementation of the gauge-including atomic orbital (GIAO) and continuous set of gauge transformations (CSGT) by using 6-311++G(d,p) basis set at density functional levels of theories (DFT). The isotropic and the anisotropy parameters of chemical shielding for all compounds are calculated. The predicted 13 C chemical shifts are derived from equation δ=σ 0 +σ where δ is the chemical shift, σ is the absolute shielding, and σ 0 is the absolute shielding of the standard TMS. Excellent linear relationships have been observed between experimental and calculated 13 C NMR chemical shifts for all derivatives.