In order to clarify the absorption spectra of YBa2Cu3O7-δ (YBCO) in both the insulating state (δ=1) and superconducting state (δ=0), the electronic states are calculated by cluster approximation by means of the Xα method. The absorption peak observed in the mid-IR region in the superconducting state of YBCO is assigned to the transition from the O2 2p
z
orbital to the hybrid orbital of O1 2p
z
and Cu II 3d
z
2
in a hole-doped (CuO5)7- pyramid cluster, and the peak at 4.1 eV observed in the insulating state, to the transition from the O1 2p
z
orbital to the Cu I 4p
x
one in a (CuO2)3- chain cluster. The overall spectra are reproduced well using the transition energies and the oscillator strengths calculated by the Xα method.