FT-IR and Raman spectra of the orthorhombic and monoclinic N-benzyl-2-methyl-4-nitroaniline (BNA) single crystals, powders, and BNA solutions were measured in the 15-4000 cm(-1) range, and complete assignments of bands to normal vibrations are proposed. The assignments have been reinforced by density functional theory (DFT) calculations. Polarized FT-NIR spectra of the orthorhombic (010) BNA plate were measured for the overtones and combinations analysis and for the mechanical and electrical anharmonicity estimation. Resonance Raman spectra of the orthorhombic BNA polymorph together with the resonance excitation profiles of fundamental and lattice vibrations, compared with the band maxima in the measured UV vis NIR spectra of BNA, have revealed vibronic couplings with intramolecular and intermolecular charge transfers. The role of anharmonicity, vibronic couplings and intermolecular hydrogen bonds as well as of the N-benzyl substituent are discussed and the origin of second harmonic generation in the orthorhombic BNA crystal is proposed.