Based on the particle-rotor model with one particle coupled to a triaxially deformed rotor, the experimental excitation energy relative to a reference E * − aI (I + 1) and the ratio between interband and intraband electromagnetic transitions are well reproduced for 167 Ta with γ = 19 • . The same parameter set for the angular-momentum-dependent rigid-body moments of inertia attains good agreement with experimental data for the positive-parity triaxial, strongly deformed (TSD) band levels in 167 Lu. An attempt is made to investigate the negative-parity TSD band in 167 Lu.Starting from the particle-rotor model with one high-j nucleon coupled to a triaxially deformed core, we obtained an algebraic solution by introducing two kinds of bosons for the total angular momentum I and the single-particle angular momentum j in Ref.[1]. The core angular momentum R = I − j correlates with j , and such an interplay between two tops with R and j is called the "top-on-top mechanism." In this model two kinds of quantum numbers describing precessions of I and j , i.e., (n α , n β ), classify the triaxial, strongly deformed (TSD) rotational bands. An important remark in Ref.[1] is that the next-to-leading order in the Holstein-Primakoff (HP) boson expansion is necessary for the restoration of the D 2 invariance [2], which reduces the number of independent bases necessary for the diagonalization to 1/4 of the full space. The formula for the E2 and M1 transition rates were also derived based on the top-on-top model in Ref. [1]. It has been demonstrated, in Refs. [1,3], that the hydrodynamical moments of inertia cannot explain the TSD bands even when the sign of the deformation parameter γ is changed. Furthermore, the detailed behavior of energy levels represented by the excitation energy relative to a reference, E * − aI (I + 1) with a = 0.0075 MeV, is consistently reproduced by adoption of the angular-momentum dependence for the rigid-body moments of inertia, as well as the electromagnetic transition rates for TSD bands in odd-A Lu isotopes [4][5][6][7][8] with γ = 17 • . The angular-momentum dependence simulates the decrease of the pairing effect by a gradual increase of the core moments of inertia as a function of I .The purpose of the present communication is to apply the angular-momentum dependence of moments of inertia to both isobars 167 Ta and 167 Lu with a common set of parameters to describe the energy levels and the ratios of B(E2) out /B(E2) in observed by Hartley et al. [9]. The model Hamiltonian is given by H = k=x,y,z