The Fourier‐transform spectrum of the CH3OH overtone C–O stretching band (vCO=2←0) has been recorded in the range 1950–2060 cm−1, at a resolution of 0.004 cm−1. The spectrum is resolved into J multiplets, each displaying complicated substructure due to strong torsion–vibration–rotation effects. Within this structure, it has been possible so far to identify R and P branch transitions for K=0 and K=1 for both A and E torsional symmetry species for J≤24. The assignments are supported by combination differences derived from known ground‐state frequencies. The identified branches have been analyzed in terms of effective state‐dependent series‐expansion parameters, and the leading terms in the torsion–rotation Hamiltonian have been derived for the second excited C–O stretching state. The vCO=2 torsional barrier height is obtained as 395.5±0.2 cm−1, and the effective B value as 23 671.9±1.3 MHz. In addition, the 34.946 cm−1 far‐infrared laser line pumped by the 10R(48) CO2 laser line has been tentatively identif...
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