The relationship among the nuclear quadrupole coupling constants (NQCC), local electric field gradient (EFG) and bonding structure of pentacrythritol tetranitrate (PETN) were studied by means of ab initio and TOWNES-DAILEY theory. The results show that they are in a good agreement with the experiments, and the errors between experiments and theories with RHF method at 3-21G, 6-21G and 6-311G levels are within 13.7%. The EFG of N atoms and Z principal axle direction laid in nitrate plane and are perpendicular to N-O single bonds. The population of N atoms is in an agreement with the results of ...