The vCo IR analysis of a-@-phenylsulfiny1)psubstituted acetophenones X-@C(O)CH,S(O) 9-Y 1-8, being X and Y = N02, H and OMe substituents, supported by ah inirio calculations of the a-methylsulfinyl/acetophenone (model compound) along with the X-ray geometrical data for 1,7 and 8, indicates the existence of the cis2 and gauche rotamers for compounds 1-4 and 6. Compounds 5,7 and 8 present another less stable and more polar cis, rotamer. The cis1 rotamer concentration for 4 (cu. 97% in CCld) is reduced to ca. SO% for 2,3,5-7 and to ca. 20% for 1 and 8. This behavior is discussed in terms of Os-ic-,----S isp, charge transfer and Coulombic interactions, which stabilize the cis1 rotamer, and the ncdo C.S. IT &n, and ntcdoc.~ orbital interactions, which stabilize the gauche rotamers. The progressive more negative carbonyl cis2 shifts (AvJ, when X varies from NO2 to H and to OMe for the same Y, along with the unexpected NAE values of the a-methylene carbon chemical shifts for compounds 1-8 give further support for the existence of a strong intramolecular complex betwen C=O and S=O dipoles which stabilizes the cis2 rotamer. The progressive more negative carbonyl gauche shifts (Avg), when X varies from NO2 tf H and to OMe for the same Y, is in line with the higher contibution of the interaction ncdo c.s, which stabilizes the gauche rotamer of the title compounds.