  In previous investigations of the Two-Rotor Model with axially symmetric
rotors the wave functions were assumed to be invariant under inversion of the
axes of the rotors, which restricted the spectrum to positive parity states. We
relax this condition requiring only that the wave functions be invariant under
the square of the inversion operators. As a result we get positive as well as
negative parity states that are all split by tunneling effect.
