The existence of Pu(VIII) was shown in alkaline solutions and in nonpolar solvents (CCl 4 and CHCl 3 ) on the ground of such experimental facts like extraction of plutonium species, obtained by means of ozonization of Pu(VI) alkaline solutions into CCl 4 and CHCl 3 ; volatility of Pu compounds out of aqueous alkaline solutions, and the mentioned solvents. The product of interaction between PuO 3 ⋅ 0.8H 2 O and XeF 2 in CCl 4 and CHCl 3 was of the same chemical form for both cases and identical with the form of the product of volatility of Pu out of these organic solutions. The electronic absorbance spectra of these products in CCl 4 and CHCl 3 were fairly similar to the ones for OsO 4 and RuO 4 . The band of absorption in these spectra with the maximum at 332 nm corresponds to the charge transfer of metal-ligand type [ (O)→Pu], as the value of molar extinction coefficient was found to be higher than 2 × 10 3 L/mole cm. A satisfactory agreement between the energies for the transitions of PuO 4 molecule designed by X -SW method and experimental data was observed. A similar accordance was observed for the designed vibration frequency (DFT-method) with the one found as result of analysis of the vibration structure of the experimental spectra.Keywords: Plutonium, Tetraoxide of plutonium, Electron absorption spectra of tetraoxide of plutonium, Volatility of tetraoxide of plutonium, Quantum chemical simulation of the structure of tetraoxide of plutonium.