In the present work, we report a detailed description of the symmetry properties of the eight-atomic molecule ethane, with the aim of facilitating the variational calculations of rotation-vibration spectra of ethane and related molecules. Ethane consists of two methyl groups CH 3 where the internal rotation (torsion) of one CH 3 group relative to the other is of large amplitude and involves tunneling between multiple minima of the potential energy function. The molecular symmetry group of ethane is the 36-element group G 36 , but the construction of symmetrized basis functions is most conveniently done in terms of the 72-element extended molecular symmetry group G 36 (EM). This group can subsequently be used in the construction of block-diagonal matrix representations of the ro-vibrational Hamiltonian for ethane. The derived transformation matrices associated with G 36 (EM) have been implemented in the variational nuclear motion program TROVE (Theoretical ROVibrational Energies). TROVE variational calculations will be used as a practical example of a G 36 (EM) symmetry adaptation for large systems with a non-rigid, torsional degree of freedom. We present the derivation of irreducible transformation matrices for all 36 (72) operations of G 36 (M) (G 36 (EM)) and also describe algorithms for a numerical construction of these matrices based on a set of four (five) generators. The methodology presented is illustrated on the construction of the symmetry-adapted representations both of the potential energy function of ethane and of the rotation, torsion and vibration basis set functions.