The magnetic circular dichroism (MCD) and absorption spectra of some p-disubstituted benzenes possessing both electron-donating and accepting groups were measured. The electronic spectra of the above compounds are characterized by the appearance of two absorption bands, one of which appears at 25000–40000 cm−1region with large intensity, and another at 40000–50000 cm−1region with rather small intensity. These absorption bands, especially the latter one, have been investigated by means of the MCD spectra and molecular orbital calculations based on the Pariser-Parr-Pople method.