The coupled-cluster singles-doubles-approximate-triples [CCSD(T)]theory in combination with the correlation-consistent quintuple basis set augmented with diffuse functions (aug-cc-pV5Z) is used to investigate the spectroscopic properties of the SH ϩ (X 3 ⌺ Ϫ ) ion. The accurate potential energy curve is calculated over the internuclear separation range from 0.09 to 2.46 nm and is fitted to the analytic Murrell- , and 9.2677 cm Ϫ1 , respectively, which are in excellent agreement with the available measurements. With the potential obtained at the UCCSD(T)/aug-cc-pV5Z level of theory, a total of 21 vibrational states is predicted when J ϭ 0 by numerically solving the radial Schrö dinger equation of nuclear motion. The complete vibrational levels, classical turning points, inertial rotation, and centrifugal distortion constants are reproduced from the potential energy curve of the SH ϩ (X 3 ⌺ Ϫ ) ion when J ϭ 0 for the first time.