3]PCP), 1, has been resolved into two enantiomers, and their absoluteconfiguration was determined from a comparison of experimental chiropticalproperties and density functional theory (DFT) calculations. A simple model comprising two p-xylenes and 1,2,4,5-tetramethylbenzene (durene) was used to explain the origin of the chiropticalproperties of the three-layered cyclophane system.