A small but detectable amount of l80 loss at the sulfinyl oxygen was observed during acid hydrolysis of '80-labelled methyl benzenesulfinate, while no detectable loss of the label was found during alkaline hydrolysis. The relative rates of the acid-catalysed isotope exchange and hydrolysis were evaluated to be about 1/200. This large difference in the rates seems to be incompatible with the reaction of water with the conjugate acid of the substrate protonated at the sulfinyl oxygen. A mechanism involving an SN2-like reaction at the sulfur through the protonation at the alkoxy oxygen of the substrate is proposed on the basis of theoretical calculations.Nucleophilic substitution at sulfur can occur through an addition-elimination mechanism with a trigonal bipyramidal intermediate (sulfurane) or a concerted SN2-like mechanism (Scheme 1). ' Sulfurane can be isolated if it is stabilized enough Paper 3/07 184G