An analysis of 17O carbonyl chemical shifts of 50 substituted benzaldehydes leads to an empirical equation, delta(cal)(17O) = 564.0 + (sigma)(delta)o + (sigma)(delta)m + (sigma)(delta)p + C, for calculating 17O chemical shifts. This equation is based on a linear regression analysis using 11 substituent parameters and leads to good conformity with the expected data.