Compounds containing S–X (X = N, P, O) bonds are commonly found in organic synthesis, medicinal chemistry and pesticide chemistry. The use of transition metal catalysts enables the development of more efficient and environmentally friendly synthetic processes. The reaction strategy between sulfur sources (such as sulfenyl or sulfonyl compounds) and organic substrates (such as amines, phosphites, or alcohols) is one of the most important methods to give S–X (X = N, P, O) bond. Herein, we summarize the recent research progress on the S–X (X = N, P, O) bond formation catalyzed by transition metals, mainly starting from sulfur sources containing sulfenyl or sulfonyl group.