A conversion formula between Pauling and Mulliken electronegativities is derived from a new analytic treatment of the classic valence bond model for a single bond A-B in terms of Mulliken-Jaffe "a and b" parameters for the atomic valence states. The new formula works better than the traditional linear and half-power empirical formulas. The results are consistent with an absolute Pauling scale in which both electronegativities approach zero simultaneously.
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