This paper presents the results of our calculations of the geometric parameters, vibrational spectra and hyperpolarizability of a non linear optical material, L-histidine bromide. Due to the lack of sufficiently precise information on the geometric structure available in literature, theoretical calculations were preceded by re-determination of the crystal X-ray structure. Single crystals of L-histidine bromide have been grown by slow evaporation of an aqueous solution at room temperature. The compound crystallizes in the non-Centro symmetric space group P2 1 2 1 2 1 of the orthorhombic system. Raman spectra have been recorded in the range [200-3500 cm Γ1 ]. All observed vibrational bands have been discussed and assigned to normal mode or to combinations and overtones on the basis of our calculations. The optimized geometric bond lengths and bond angles obtained by using HF and DFT (B3LYP and BLYP) show good agreement with the experimental data. Comparison between the measured and the calculated vibrational frequencies indicate that B3LYP is superior to the scaled HF approach for molecular vibrational problems. To investigate microscopic second order non linear optical properties of L-histidine bromide, the electric dipole l, the polarizability a and the hyperpolarizability b were computed using DFT//B3LYP/ 6-31G(d) method. According to our calculations, the title compound exhibits non-zero b value revealing microscopic second order NLO behaviour.