Using computational calculations, we have revisited the potential energy surface (PES) of the reaction between OH and SO 2 , which is believed as the rate-limiting step in the atmospheric formation of H 2 SO 4 . In this work, we report for the¯rst time the presence of a pre-reaction hydrogen-bonded complex between OH and SO 2 in the reaction PES. Based on this¯nding, it has been shown that the reaction can be considered as a two-step process in which the¯rst step is the formation of the pre-reaction complex and the second step is the transformation of this complex to the product. It was observed that due to the presence of this pre-reaction complex as a potential well in the reaction PES, the barrier height got increased by around two-fold for the second step. Based on this observation, it has been proposed that the kinetics of the reaction is going to be a®ected. Also based on the analysis of the geometries of this pre-reaction complex and the transition state, it has been argued that the step involving the transformation of this pre-reaction complex to the product via the transition state is going to be the slowest step as this transformation involves large structural changes of the stationary points involved.