Suggested citation: EFSA ; Scientific Opinion on Flavouring Group Evaluation 91 (FGE.91): Consideration of simple aliphatic and aromatic sulphides and thiols evaluated by JECFA (53rd and 68th meetings) structurally related to aliphatic and alicyclic mono-, di-, tri-, and polysulphides with or without additional oxygenated functional groups evaluated by EFSA in FGE.08Rev1 (2009). EFSA Journal 2010; 8(10) The Panel concluded that all the 45 substances in the JECFA flavouring groups of simple aliphatic and aromatic sulphides and thiols are structurally related to the aliphatic and alicyclic mono-, di-, tri-, and polysulphides with or without additional oxygenated functional groups evaluated by the European Food Safety Authority (EFSA) in the Flavouring Group Evaluation 08, Revision 1 (FGE.08Rev1). The 45 JECFA evaluated substances are distributed into eight subgroups of structurally related substances. The subgrouping is the same as used in FGE.08Rev1.The Panel agrees with the way the application of the Procedure has been applied by the JECFA for 34 of the 45 substances. However, for 11 substances 12.085, 12.108, 12.114, 12.137, 12.138, 12.145, 12.252 12.256, 12.259 and 12.272], the Panel did not agree with the way the application of the Procedure was applied by the JECFA for the following reasons:Eight of these substances cannot be evaluated at all through the Procedure (the seven tertiary thiols 12.085, 12.137, 12.138, 12.145, 12.252 and 12.259 .057] (subgroup VII, mono-, di-, tri-and polysulphides with thioacetal structure) and .159] (subgroup X, sulphoxides/sulphones and sulphonates)} for which the Panel had identified concerns with respect to genotoxicity. Consequently adequate genotoxicity data are needed before these substances can be evaluated through the Procedure.For the two trisulphides , contrary to the JECFA, the Panel concluded that no adequate NOAEL exists and that additional toxicity data are required.Finally, the Panel did not agree with the application of the Procedure by the JECFA for the substance .108], which has been cleared by the JECFA at step B5 (the MSDI < 1.5 μg person per day). However, the Panel considers that an adequate NOAEL exists for the subgroup IIIa to which this substance belongs and accordingly concluded at step B4 no safety concern at the estimated level of intake.For the remaining 35 substances the Panel agrees with the JECFA conclusion "No safety concern at estimated levels of intake as flavouring substances" based on the MSDI approach.Overall, for 36 of the 45 substances, use levels have been provided by the Industry. The mTAMDI figures calculated for the five substances 12.284, 12.274, 12.108 and 12.139] are above the threshold of concern for their structural classes. For these substances more reliable data are needed. On the basis of such data the flavouring substances should be reconsidered using the Procedure. For the remaining nine of the 45 substances 12.085, 12.137, 12.138, 12.145, 12.265, 12.267, 12.272 and 17.036] for which use levels have not been provide...