The FT-IR and FT-Raman spectra of m-Xylol molecule have been recorded using Bruker IFS 66 V spectrometer in the range 4000–100 cm −1. The molecular geometry and vibrational frequencies in the ground state are evaluated using the Hartree-fock (HF) and B3LYP with 6-31+G (d, p), 6-31++G (d, p) and 6-311++G (d, p) basis sets. The computed frequencies are scaled using a suitable scale factors to yield good agreement with the observed values. The HF and DFT analysis agree well with experimental observations. Comparison of the fundamental vibrational frequencies with calculated results by HF and B3LYP methods indicate that B3LYP/6-311++G (d, p) is superior to HF/6-31+G (d, p) for molecular vibrational problems. The complete data of this title compound provide some useful information for the study of substituted benzenes. The influences of Methyl groups on the geometry of benzene and its normal modes of vibrations have also been discussed.