The AlF 2 (O 2 S) and SiF 2 (O 2 S) complexes with bidentately coordinated sulfur dioxide ligands were prepared via the reactions of aluminum and silicon atoms with SO 2 F 2 under UV−vis irradiation in cryogenic matrixes. The products were identified by infrared spectroscopy as well as DFT frequency calculations, and nonplanar C 2v structures with the SO 2 ligand bound to Al/Si via two oxygen atoms were established. In spite of the similarity in geometric structures, the electronic structures of AlF 2 (O 2 S) and SiF 2 (O 2 S) are completely different. The longer S−O bond length and the lower O−S−O stretching vibrational frequencies of SiF 2 (O 2 S) in comparison to those of AlF 2 (O 2 S) indicate that SiF 2 (O 2 S) possesses a singlet SO 2 2− -like ligand while the SO 2 ligand is better described as SO 2 − in AlF 2 (O 2 S), which is further confirmed by bonding and population analysis. Linear correlations were established between the experimental O−S−O stretching frequencies and calculated S−O bond lengths of SO 2 , AlF 2 (O 2 S), and SiF 2 (O 2 S), suggesting that the S−O bond is gradually activated when SO 2 is coordinated to AlF 2 and SiF 2 .