Triruthenium clusters containing a methylphenylsulfoximido cap or bridge, Ru 3 (CO) 9 analyze the bonding present in the clusters and to establish the electron counting. They clearly show that a m 3 -sulfoximido group is not a 3e − ligand as one may be led to think at first sight, but rather acts as a three-orbital/5e − system, i.e. should be considered as isolobal to an N R − ligand. Because of some delocalization of its p-type orbitals on the sulfur and oxygen atoms, it is expected to bind slightly less strongly to metal atoms than classical imido ligands. Once in a m 2 coordination mode, the sulfoximido ligand retains a lone pair on its pyramidalized N atom and becomes a two-orbital/3e − ligand. It follows that clusters 1, 2, 4 and 5 are electron-precise, whereas cluster 3 is electron deficient with respect to the 18e − rule but obeys the polyhedral skeletal electron pair electron-counting rules. Consistently, all the calculated clusters exhibit large HOMO-LUMO gaps and no trace of electron deficiency can be found in their electronic structures.