A theoretical investigation of crystal field parameters (CFP) and zero-field splitting (ZFS) parameter D of Mn2+ doped guanidine zinc sulphate (GZS) crystals at room temperature (RT) is done with the help of superposition model and the perturbation theory. The ZFS parameter D determined here is in good agreement with the experimental value reported earlier. The conclusion of experimental study that Mn2+ substitutes for Zn2+ in GZS is supported by our theoretical investigation. The values of D without and with local distortion are 11174.3×10-4 cm-1 and 702.4 ×10-4 cm-1, respectively, while the experimental value is 702.0×10-4 cm-1