A method is presented for determining the poles and zeros of the transfer function describing the attitude dynamics of a flexible spacecraft characterized by hybrid coordinate equations. It is shown that the problem reduces to that of finding the eigenvalues of matrices which are constructed by simple manipulations of the inertia and modal parameter matrices. Particular emphasis is put on the determination of the zeros, which depend also on the sensor and/or actuator location. The established procedure will be useful for numerical determination on the digital computer.