By means of an improved ligand-field theory, the "pure electronic" PS and the PS due to EPI of R line of MgO:V 2+ have been calculated, respectively. The calculated results are in very good agreement with the experimental data. The behaviors of the pure electronic PS of R line of MgO:V 2+ and the PS of its R line due to EPI are different. It is the combined effect of them that gives rise to the total PS of R line, which has satisfactorily explained the experimental results. The mixing-degree of |t 2 2 ( 3 T1)e 4 T2 and |t 3 2 2E in the wavefunction of R level and its variation with pressure have been calculated and analyzed. The comparison between the feature of R-line PS of MgO:V 2+ and that of MgO:Cr 3+ has been made.