The FT-IR and FT-Raman spectra of 3-hydroxyacetophenone were recorded and analyzed. The vibrational wavenumbers were calculated using HF and DFT methods. The predicted infrared intensities and Raman activities are reported. The calculated first hyperpolarizability of the title compound is high and the title compound is an attractive object for future studies of non linear optical properties. The calculated HOMO and LUMO energies are -8.868 and -5.469 eV.