Fluorescence, phosphorescence, and electron paramagnetic resonance spectra have been observed for the excited states of a new UV absorber, 2-methylphenyl 2-naphthoate (2-MPN), in ethanol at 77 K. The observed phosphorescence spectrum, phosphorescence lifetime, and zero-field splitting parameters of the lowest excited triplet (T-1) state of 2-MPN revealed that the T-1 state of 2-MPN can be regarded as a locally excited triplet state within naphthalene.