We have studied quantum tunneling of large spins in a biaxial spin system a
nd in a single-axial spin system with a transverse magnetic field. The asym
ptotically exact eigenvalues and eigenstates of the spin systems are obtain
ed by solving the Mathieu equation. When the height 4q of energy barrier fo
rmed by the anisotropy and the magnetic field exceeds some critical values
4q(1T)(r), the ground states and the excited states split due to tunneling
of large spins. We also have presented the phase diagram of these spin syst
ems in the extremely weak spin-phonon coupling limit. The crossover from th
ermal to quantum regime is second order. With further decreasing temperatur
e, the first-order phase transition occurs from a thermally-assisted resona
nt tunneling to thermal regime as q<q(1T)(s). Our theory agrees with recent
experimental observations well.