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We present a microscopic theory of single molecule magnets. From our exact single-ion spin matrix elements for four arbitrary spins, we study the single-ion anisotropy of equal spins exhibiting , , or molecular group symmetry. Each group generates site-dependent single-ion anisotropy. For weak anisotropy, accurate Hartree expressions for the magnetization, specific heat, electron paramagnetic resonance (EPR) absorption, and inelastic neutron scattering cross-section are given. For , azimuthal single-ion anisotropy leads to the observed Ni EPR splittings.

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