The relationship between the first electronic transition energy of heterocyclic merocyanines and donoracceptor properties of their end substituents has been quailtatively treated and analytically substantiated in terms of the classical valence bond model and the biradicaloid theory. A simple graphical technique has been suggested to classify donor-acceptor-substituted compounds in relation to their electronic structure and to predict the effect of donor-acceptor strength on their optical behavior.
In this context, merocyanines can be divided into two classes which differ in charges and electron populations of their donor and acceptor moieties and exhibit mirror-like responses to the variation of donor-acceptor strength. Two families of new heterocyclic merocyanines have been synthesized and their experimentally observed spectroscopic properties have been rationalized using the approach developed.Quasi-linear conjugated polyenes (merocyanines) terminated by donor-acceptor (DA), mostly heterocyclic residues can boast of the nearly one-hundred-year-long research history started by the legendary works of König [1] in the 1920's and then remarkably contributed to by Brooker [2] and Kiprianov [3] in the 1940-60's and their abundant fruitful successors in the late past century [4,5]. The perennial and consistent interest in these compounds rests, first, on their surprisingly simple structure, affording a convenient testing ground for theoretical conjectures, and, second, on their outstanding significance in optical engineering [6][7][8][9].Notwithstanding the thorough and extensive theoretical studies of the past decades [10][11][12][13][14], the inexhaustibility of merocyanines leaves enough space for new attempts to rationalize their structure-property relationships. As an example, here we address the trends in merocyanine S 0 -S 1 transition energies (E 01 ) in relation to the interplay of DA strength (S DA ) of end substituents and the mesomeric coupling between them. As was previously found by one of the authors [15] using ab initio calculations on various derivatives of the _______ *Dedicated to the memory of M. O. Lozinskii.