A method has been developed for determining trace quantifies of dimethyl sulfoxide (DMSO) in aqueous solutions using isotope dilution gas chromatography/mass spectrometry. The method consisted of first reducing DMSO to dimethyl sulfide (DMS), followed by purge and trap preconcentration of DMS. The concentration of DMSO was determined from the signal ratio obtained for the parent ions of DMS and d~-DMS, and the known aqueous concentration of d,-DMSO. The precision of this method was determined to be + 2.9 %, based on replicate DMSO determinations of a test solution prepared by adding isotopically unenriched (I~-DMSO) to distilled water. The detection limit was 0.010 nmoles/L for the sampling conditions used in this study. This method was applied to the determination of DMSO concentrations in both rain and sea water. The concentration of DMSO in rain was found to be in the range of 2 -4 nmoles/L for samples collected at an inland location (Phila, PA) and 8 -11 nmoles/L for samples collected at a coastal location (Lewes, DE). Determination of DMSO in seawater required special sample preparation steps to eliminate positive interferences. A depth profile of DMS, DMSO, and dimethyl sulfoniopropionate (DMSP) concentrations is reported for sea water collected off the coast of Ocean City, Md, in August, 1990