Quantum chemical calculations of energies, electronic structures, and molecular geome tries of 3,5,6 trimethylthieno[2,3 d]pyrimidin 4 one (1), tricyclic 2,3 tri , 2,3 tetra , and 2,3 pentamethylene substituted 5,6 dimethylthieno[2,3 d]pyrimidin 4 ones (2-4), carboxy lic acids 5-8 resulting from oxidation of compounds 1-4 at the methyl group in position 5 of thienopyrimidine, methyl esters of these acids (9-12), and products of ipso nitration of esters (13-16) were performed in terms of the HF and DFT (B3LYP) approximations with the 3 21G basis set. Also, calculations for mixed anhydrides of nitric acid and carboxylic acids 17-20 were carried out. The possible causes of differences in the behaviors of 3 unsubstituted and 3 substituted thieno[2,3 d]pyrimidin 4 ones were discussed.Key words: thieno[2,3 d]pyrimidin 4 ones, nitric acid oxidation, ipso substitution, quan tum chemical calculations, Hartree-Fock method (HF), DFT/B3LYP 3 21G method.