► CO stretching band intensities for a series of p -substituted acetanilides are computed. ► Intensities are rationalized in terms of electronic parameters. ► q NBO , q Hirsh and EPN are examined. ► The established correlation A C O ′ / q C NBO can be applied for predicting IR intensities. The electronic effect of polar substituents on the CO stretching band intensity in a series of thirteen p -substituted acetanilides is studied by applying ab initio MP2 computations and density functional theory at the B3LYP and M06-2X level combined with two basis sets 6-31+G(d,p) and 6-311+G(2d,2p). It is shown that calculations at the theoretical levels employed provide a valuable approach in studying the factors determining the IR band intensities in the studied series of compounds. An excellent linear dependence between the CO stretching band intensity and the atomic NBO charges on the carbonyl carbon is established. It is concluded that the variations of the electronic indices upon substitution can be used for quantitative characterization of the IR band intensities in the studied series of acetanilides.