In this paper, the differences in the spectroscopic properties and electronic structures of five- and six-coordinate iron(II) porphyrin NO complexes are explored using [Fe(TPP)(NO)] (1; TPP = tetraphenylporphyrin) and [Fe(TPP)(Ml)(NO)] (2; MI = 1-methylimidazole) type systems. Binding of N-donor ligands in axial position trans to NO to five-coordinate complexes of type 1 is investigated using UV-vis absorption and H-1 NMR spectroscopies. This way, the corresponding binding constants K-eq are determined and the H-1 NMR spectra of 1 and 2 are assigned for the first time. In addition, H-1 NMR allows for the determination of the degree of denitrosylation in solutions of I with excess base. The influence of the axial ligand on the properties of the coordinated NO is then investigated. Vibrational spectra (IR and Raman) of 1 and 2 are presented and assigned using isotope substitution and normal-coordinate analyses. Obtained force constants are 12.53 (N-O) and 2.98 mdyn/angstrom (Fe-NO) for 1 compared to 11.55 (N-O) and 2.55 mdyn/angstrom (Fe-NO) for 2. Together with the NMR results, this provides experimental evidence that binding of the trans ligand weakens the Fe-NO bond. The principal bonding schemes of 1 and 2 are very similar. In both cases, the Fe-N-O subunit is strongly bent. Donation from the singly occupied pi* orbital of NO into d(z2) of iron(II) leads to the formation of an Fe-NO sigma bond. In addition, a medium-strong,T back-bond is present in these complexes. The most important difference in the electronic structures of 1 and 2 occurs for the Fe-NO a bond, which is distinctively stronger for 1 in agreement with the experimental force constants. The increased sigma donation from NO in 1 also leads to a significant transfer of spin density from NO to iron, as has been shown by magnetic circular dichroism (MCD) spectroscopy in a preceding Communication (Praneeth, V. K. K.; Neese, F.; Lehnert, N. Inorg. Chem. 2005, 44, 2570-2572). This is confirmed by the H-1 NMR results presented here. Hence, further experimental and computational evidence is provided that complex 1 has noticeable (FeNO+)-N-1 character relative to 2, which is an (FeNO)-N-II(radical) complex. Finally, using MCD theory and quantum chemical calculations, the absorption and MCD C-term spectra of 1 and 2 are assigned for the first time.