The vibrational wavenumbers of 2-aminoethylsulfonic acid were calculated using Gaussian03 software package at different levels and the fundamental modes are assigned. The predicted infrared and Raman activities are reported. The first hyperpolarizability is calculated. 2-Aminoethylsulfonic acid is an attractive object for future studies of non-linear optics. The calculated geometrical parameters (DFT) are in agreement with the reported experimental values.