ConspectusFor most chemists and physicists, electron spin is merely a means needed to satisfy the Pauli principle in electronic structure description. However, the absolute orientations of spins in coordinate space can be crucial in understanding the magnetic properties of materials with unpaired electrons. At a low temperature the spins of a magnetic solid may undergo a long-range magnetic ordering, which allows one to determine the directions and magnitudes of spin moments by neutron diffraction refinements. The preferred spin orientation of a magnetic ion can be predicted on the basis of density functional theory (DFT) calculations including electron correlation and spin-orbit coupling (SOC). However, most chemists and physicists are unaware of how the observed and/or calculated spin orientations are related to the local electronic structures of the magnetic ions. This is true even for most crystallographers who determine the directions and magnitudes of spin moments because, for them, they are merely the parameters needed for the diffraction refinements. The objective of this article is to provide a conceptual framework of thinking about and predicting the preferred spin orientation of a magnetic ion by examining the relationship between the spin orientation and the local electronic structure of the ion. In general, a magnetic ion M (i.e., an ion possessing unpaired spins) in a solid or a molecule is surrounded with main-group ligand atoms L to form an MLn polyhedron, where n is typically 2 -6, and the d-states