With the help of a perturbation treatment to lowest order, general exp
ressions for the tunneling splitting have been derived for a quantum s
pin S. This spin is assumed to have a main axial Hamiltonian (without
applied longitudinal magnetic field), and to be submitted to perturbat
ions with orthorhombic, tetragonal, trigonal or hexagonal symmetries,
or to a transverse field. The formulas obtained are valid for general
(not very small) S. They are compared with available results of the li
terature. Previous observations of tunneling splittings in terbium com
pounds by EPR are mentioned, with the relevant references.