Triplet fluoro sulfonyl nitrene, FS(O) 2 N (X 3 A") was generated by ArF excimer laser irradiation (λ = 193 nm) of FS(O) 2 N 3 isolated in solid noble gas matrices. The novel nitrene was characterized by IR ( 15 N-, 18 O-, and 34 S-labeling), UV/Vis, and EPR spectroscopy.