A recent investigation and assignment of the IR spectrum of liquid toluene between 400 and 4000cm −1 by Keefe and coworkers [J.E. Bertie, Y. Apelblat, C.D. Keefe, J. Mol. Struct. 750 (2005) 78] has been reexamined theoretically using the scaled quantum mechanical (SQM) force field method. It is proposed that three bands – a weak, broad shoulder at 947cm −1 assigned as a combination band, an unassigned feature at 1467cm −1 and a medium broad band at 2979cm −1 , also assigned as a combination band – are all in fact fundamentals. Agreement with the remaining assignments is excellent, with an average deviation between the observed and theoretically predicted vibrational fundamentals of just 5.28cm −1 . The overall intensity pattern of the experimental spectrum is also well reproduced. Analysis involving free rotation of the methyl group and interpretation of the vibrational spectrum in terms of C 2v symmetry for the phenyl ring and C 3v for the methyl group very likely contributed to the experimental misassignments.