The plethora of high-potency sweetener research has allowed the construction of important structure-taste relationships. In light of new structure-taste relationships, it is instructive to review sweet taste potentiation brought about by divalent oxygen and sulfur incorporation. The taste of sulfur-containing organic compounds was reviewed in Japanese by Yasuo Ariyoshi in 1977. Several new representative examples of sweet taste potentiation and taste dichotomy (sweet and bitter) found within similar classes of oxygen- and sulfur-containing organic compound: amides, dipeptides, ureas, sulfamates, sulfonamides, oximes, sugars, dihydroisocoumarins, and others are reviewed. Special attention is given to the thioethers and thioureas in sulfamates, dipeptides, aryl ureas, and hybrid dipeptide ureas. The most notable contributions have arisen from the work of Nofre and Tinti at Université Claude Bernard in Lyons, France. A common trend emerges with certain sweeteners when a carbon atom is strategically replaced by sulfur or oxygen atoms. The net result is an increase in the sweetness two- to tenfold. With saccharins, the usual bitter, metallic taste is removed. Sweet taste receptor models that have been published are mainly based on the original Shallenberger and Acree model of the glucophores AH-B with contributions from Kier (AH-B-X). AH is a proton donor group, B is a proton acceptor group, and X is some hydrophobic group. All of the models have overlooked the contributions of divalent sulfur (often in place of oxygen) in bringing about sweetness potentiation. There is no precedence for localizing the energy-minimized structures of sulfur-containing sweeteners in a binding mode that includes sulfur. These sulfur potentiation loci are analyzed and illustrated in a computer-generated sweetener model to show the specific region in which sulfur is being "recognized" as a potentiating feature.