The tautomerism of all possible forms of ethylnitrolic acid was investigated theoretically in various environment including gas phase, ethanol, dimethyl sulfoxide (DMSO) and water.The calculations were carried out at DFT/B3LYP and MP 2 of theory singly. It was found that, form of B eythynitrolic acid is the most stable isomer in the both gas phase and solvent. The activation energies for conversion of A to R and B to A in the gas phase and solvent using two methods DFT/B3LY and MP 2 were obtained. Geometrical parameters of three isomers, A, B and R, were calculated by (DFT/B3LYP and MP 2 ) in the gas phase and solvent. Vibrational analysis and acidity constants (PK a ) of two isomers (A and R) were computed in the gas phase and water using DFT/B3LYP and MP 2 . After that, these quantities were evaluated with experimental values and it was determined that DFT/B3LYP is more accurate to obtain PK a .