The dipole moment derivatives with respect to the cartesian coordinates are explained in terms of charge and charge flux tensors, which are calculated for the hydrogen and fluorine atoms for a series of molecules. The 4-31G basis set is used in these calculations. An atomic charge is derived from the charge tensor which is within a narrower range of values than Mulliken's net atomic charge and in excellent agreement with the Mulliken's corrected charge for the H2O and CH3OH molecules.266223228