Theoretical analysis of room temperature bulk modulus and low-temperature ultrasonic attenuation coefficient in the glass system (1-x)TeO2-xV2O5, x = 20, 25, 30, 35, 40, 45 mole% was achieved. The bond compression (BC) and Makashima-Makenzie (M.M) models were used to interpret room-temperature bulk modulus K. The main parameters used were: average cross-link density, the number of network bonds per unit volume, and average atomic ring size (λ). Analyses of low-temperature (300 − 150 k) ultrasonic attenuation α at 2, 4, 5, 6 MHz were achieved by calculating: potential energy, centers of energy loss, elongation, and contraction of the two-well potential. Also, the deformation potential is found to be sensitive to the variations of the modifier content. The analysis revealed a sensitive effect of variation of modifier contents for elongation or contraction of the dual-well potential. The number of centers of energy loss is related to the elastic moduli as a function of the modifier content. Correlation between room temperature bulk modulus K and ultrasonic attenuation α has been achieved by achieving the relations, α= Χ1/F (F / K)m/4 α=Χ2 [O]/F λm, and α= Χ1/ F (F / 10GtVt2)m/4.