The semi-empirical CNDO/S, developed by Jaffé and coworkers, 1,2) and the ZINDO (so-called Zerner INDO/S) 3) methods are useful for the theoretical investigation of the electronic states and spectra of organic compounds. However, the usefulness of these methods for organic chemists is limited at present to the calculations of functional dyes, because the experimental absorption maxima wavelengths beyond approximately 400 nm are observed appreciably longer wavelengths, as compared to those of the ZINDO 3) and the conventional CNDO/S methods (referred to as NM-g CNDO/S) used in our previous paper.4) It is also known that the results of the absorption maxima wavelength calculated by the PPP method for p-electronic systems reflect substantial errors with the use of the NM-g CNDO/S and ZINDO methods. The reason for the large discrepancy between the calculated and observed values suggests that the calculated absorption maxima wavelengths in the organic compounds of larger p-conjugated systems cannot be reproduced within the allowed ranges as the experimental value, because the results of the orbital energies calculated by these theoretical methods result in a large difference between HOMO and LUMO orbital energies.Nishimoto 5) reported that the value of the ionization potential I m decreases, and that of the electron affinity A m increases with an increase in the number of mobile p-electrons in relatively large p-conjugated molecules. Moreover, they reported that this error produced by the conventional PPP method could be greatly improved by the reevaluation of the twocenter electronic repulsion integral (New-g), thus introducing the concept of chemical softness (referred to as New-g PPP).6-12) Furthermore, Nakayama and co-worker 13,14) also reported that the shortcomings of NM-g CNDO/S calculations are appreciably absent among the results of the modified CNDO/S and ZINDO (referred to as New-g CNDO/S and New-g INDO/S) calculations, which introduce a New-g using the concept of chemical softness for a number of polycyclic aromatic hydrocarbons. However, the New-g CNDO/S and New-g INDO/S methods cannot be applied to compounds other than p-conjugated aromatic hydrocarbons, because the New-g values have not yet been determined with respect to the p-conjugated compounds containing various hetero atoms, namely, there is a variable k-function for each bonds C-N, C-O, N-N, etc.In recent years, the time-dependent density functional theory (TD-DFT) has been considerably used for the analysis of the absorption spectra for the hydrocarbons.15,16) However, the absorption maxima wavelengths obtained by this TD-DFT calculations are calculated appreciably longer wavelengths for larger p-conjugated compounds, as compared to the observed maxima wavelengths beyond ca. 400 nm. And this method is too time-consuming to be calculated to the absorption maxima wavelengths for larger p-conjugated compounds.The goal of this investigation was to establish a general modified CNDO/S method of reproducing the observed absorption maxima wavelengths i...