To understand how the internal and rotational motions of a polyatomic system depend on which rotating system of axes is selected, we derived the explicit form of the atomic velocities determined by an observer stationed on the general rotating system of axes. Using the derived velocities, we formulated the kinetic energy expression for vibration–rotation motions with respect to the rotating system of axes. From this expression, we clarified covariant metric tensors under zero angular momentum, which have been confused with an erroneous expression even in the professional literature, and the relationship between the kinetic energy expression and the rotating system of axes. Furthermore, to simplify the Hamiltonian form, we introduced quasirectilinear vibrational coordinates to describe the Hamiltonian. The resulting Hamiltonian form is superior to those of the previous studies in that the kinetic and potential energy expressions are simple and the vibrational frequencies are independent of the original internal coordinates used. In fact, we show that its application for three examples is useful. © 2001 John Wiley & Sons, Inc. Int J Quant Chem 83: 22–29, 2001