Nanometer zirconia powders were prepared by the precipitation method at different pHs and different reaction temperatures. X-ray results show that monoclinic zirconia is favored at pH 4 while tetragonal zirconia is favored at pH 9.5 at room temperature, and monoclinic zirconia is also favored at pH 9.5 and 70℃ reaction temperature, with the slow addition of alkali. Four models of zirconium complexes were applied to simulate the structural monomers in different pH solutions. Geometric parameters and Mulliken charge population were calculated by optimizing these complexes using the density functional theory (DFT/B3LYP). Theoretical analyses show that if Model I ([Zr(OH)2(H2O)4]2þ monomers) is favored in the aqueous precursor solution, it will be preferentially polymerized into monoclinic precursor structure irrespective of slow or quick alkali addition. Contrarily, if Model IV ([Zr(OH)7]32 monomers) is major in the aqueous precursor solution, tetragonal precursor structures are favored irrespective of slow or quick alkali addition. When Model II ([Zr(OH)4(H2O)2]0 monomers) and Model III ([Zr(OH)6]22 monomers), respectively, predominate in the aqueous precursor solution, they will be preferentially polymerized into tetragonal precursor structure at slow alkali addition, however, for quick alkali addition, they will be preferentially polymerized into monoclinic precursor structure. Our theoretical models well explain the present experimental results as well as previous experimental results, and allow building up a correlation between aqueous precursor structures and crystalline phases of zirconia.