Crystal structure and structural stability of needle-shaped maghemite(${gamma}$-{{{{ { {Fe }_{2 }O }_{3 } }}) have been studied by the computation and estimation of lattice energies interionic distances and site potentials. The refined struc-tures analyzed with cubic system(space group P4332) and tetragonal system(space group P4332) were used for these computations. The lattice energy of tetragonal system is -143.10eV/molecule. The maghemite structure with tetragonal system is more stable than that with cubic system. The ordering energy of the FE and cation vacancy within the octahedral site the 4b site of the structure with cubic system(space group P4332) is -0.95eV/molecule but this Fe has larger interionic distance and is very unstable.