In this paper the general formalism of Kramers indicating the existence of superexchange interaction has been reduced, under simplifying assumptions, to the point where actual formulas for the interaction can be written down directly in terms of spin operators, with certain exchange and transition integrals as parameters. Two results of physical interest are the following: (a) superexchange must be expected to show the directional properties (as far as directional relations of interacting magnetic ions are concerned) of the orbitals in the outer shell of the non-magnetic connecting ions; and (b) the sign of the effective exchange integral depends upon the sign of the internal exchange coupling of an added electron on the magnetic ion.