A new synchrotron-based study of the vacuum ultraviolet (VUV) absorption spectrum for cyclooctatetraene (COT) shows a series of broad peaks. A significant sharp structure was extracted from the strongest band between 5.9 and 6.3 eV by fitting this range of the spectrum to a polynomial; the regular residuals show a set of sharp peaks. Comparison of this region of the VUV with the photoelectron spectrum demonstrates the presence of several Rydberg states, all based on the lowest observed ionization energy ionic state. The UV onset contains a broad band in the range 4.0 eV-5.3 eV. Theoretical vertical excitation energies, determined by configuration interaction (CI) studies at the multireference multiroot singles and doubles CI level, enabled interpretation of the principal absorption bands of the VUV spectrum. Adiabatic excitation energies (AEEs) for several singlet and triplet valence states (V) were evaluated by multiconfiguration self-consistent field methods. Theoretical Rydberg series AEEs were obtained by use of extremely diffuse Gaussian orbitals in highly correlated wave-functions. The second moments of the charge distribution identify which roots are valence or Rydberg states. A contrast was found between some density functional methods and Hartree-Fock (HF) wave-functions during single-excitation CI, when degenerate orbitals were involved in the leading configurations. The 7a16e* state contained the expected 8-membered ring in the density functional theory calculations. The HF wave-functions led to a 1,5-cross-ring interaction which converged on a singlet excited state of a bicyclo[3,3,0]octatriene; this is reminiscent of the photochemical conversion of COT to semibullvalene.
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