This paper presents a cluster approach for the calculations of the absorption band positions and the g factor of d 2 tetrahedral cluster. In the approach, the different modifications of e and t 2 orbitals of d electrons and the contribution from the spin-orbit coupling of ligands to the EPR g factor due to the mixing of d 2 ions with the ligands are considered. The calculated band positions and g factor for ZnX:V 3 + (X=S, Se, Te) crystals show good agreement with the observed values by using only two adjustable parameters. The contribution from the spin-orbit coupling of ligands to the g factor is discussed.