Recently published formulas for the calculation of two-center nuclear attraction integrals ( T. "Ozdogan, S. Gumus, and M. Kara, J. Math. Chem. 33 ( 2003) 181) are critically analyzed. It is shown that the analytical relations presented in this work are not original and they can easily be derived by means of a simple algebra from the formulas for overlap integrals, their rotation coefficients and expansion of the product of two normalized associated Legendre functions in elliptical coordinates published in our papers ( I. I. Guseinov, J. Phys. B 3 ( 1970) 1399; Phys. Rev. A 32 ( 1985) 1864; J. Mol. Struct.: Theochem 336 ( 1995) 17).