Computational investigations into the ground and singlet excited-state structures and the experimental ground-state absorption spectra of N-confused tetraphenylporphyrin tautomers 1e and 1i and N-confused porphines (NCP) 2e and 2i have been performed. Structural data for the ground state, performed at the B3LYP/6-31 G(d), B3LYP/6-31 +G(d)//B3LYP/6-31G(d), and B3LYP/6-311+G(d)//B3LYP/6-31G(d) levels, are consistent with those performed at lower levels of theory. Calculations of the gas-phase, ground-state absorption spectrum are qualitatively consistent with condensed phase experiments for predicting the relative intensities of the Q(0,0) and Soret bands. Inclusion of implicit solvation in the calculations substantially improves the correlation of the energy of the Soret band with experiment for both tautomers (le, 435 urn predicted, 442 nm observed in DMAc; 1i, 435 urn predicted, 437 urn observed in CH 02). The x- and y-polarized Q-band transitions were qualitatively reproduced for le in both the gas phase and with solvation, although the low-energy absorption band in 1i was predicted at substantially higher energy (646 nm in the gas phase and 655 nm with solvation) than observed experimentally (724 nm in CH2Cl2). Franck-Condon state and equilibrated singlet excited-state geometries were calculated for unsubstituted NCP tautomers 2e and 2i at the TD-B3LYP/ SVP and TD-B3LYP/TZVP//TD-B3LYP/SVP levels. Electronic difference density plots were calculated from these geometries, thereby indicating the change of electron density in the singlet excited states. Adiabatic S-1 and S-2 geometries of these compounds were also calculated at the TD-B3LYP/SVP level, and the results indicate that while 2i is a more stable ground-state molecule by similar to 7.0 kcal mol(-1), the energy difference for the S, excited states is only similar to 1.0 kcal mol(-1) and is 6.1 kcal mol(-1) for the S-2 excited states.