The quantum-chemical investigation of C60F24 isomers has been carried out by PM3 method. The structures with the various degree of delocalization of carbon pi-system have been considered. The theoretical F K alpha and C K alpha X-ray spectra have been calculated for each isomer and compared with the experimental X-ray spectra of C60F24. Satisfactory agreement between the experiment and theory is observed for the isomers, possessing fluorine atoms, situated by the belt around the C-60 molecule. The structure of the chemical bond in these isomers has been investigated in terms of the fragment analysis. The data of the calculations, considered the charge distribution in C60F24 isomers, permitted the successful interpretation of the X-ray photoelectron spectroscopy data. A comparison of IR spectra for C60F24 and fluorographite C2F has demonstrated the similarity of the structure of the chemical bonds in these compounds.