The zero-field splitting of S-state ions is studied in the intermediate-field coupling scheme by taking the crystal-field and the electrostatic interactions as the unperturbed Hamiltonian and the spin-orbit interaction as a perturbation. This perturbation process shows a very good convergence and provides a comprehensive approach to the derivation of both the rank-2 b& and the rank-4 b4 zero-field splitting parameters, which are shown to come predominantly from the first nonzero perturbation terms. Cubic and tetragonal symmetries are considered and the zero-field splitting parameters D (-b&), a (-b4), and F ( -b4 ) are investigated in detail as functions of the cubic Dq and the tetragonal crystal-field (CF) parameters B&0 and B40. It is found that the tetragonal CF components B&0 and B40 contribute, to the cubic zero-field splitting parameter a, a value a"which is non-negligible. The ratio a, /F is found to be insensitive to CF parameters and to lie in the range -0.2 to -0.5. Both parameters a, and F depend mainly on B&0, whereas D depends mainly on B40. The results of earlier perturbation procedures are also calculated and compared with the present ones. The present theory deals with the zero-field splitting parameters bz (k =2 and 4) by regarding the crystal-field parameters B«(k =2 and 4) as freely adjustable phenomenological parameters, thus avoiding problems arising from the application of a specific crystal-field model to the evaluation of B«. Following this idea, numerical calculations are carried out for the parameters a, D, and F for Mn + and Fe + ions in cubic and tetragonal Auoroperovskites. The results are in good agreement with experimental data. This work presents examples where the crystal-field theory allows a successful interpretation of the zero-field splitting of S-state ions.