Methanesulfenic acid, CH 3 SOH, is a fleeting intermediate in the •OH-initiated oxidation reactions of dimethyl sulfide (DMS) and dimethyl disulfide (DMDS) in the atmosphere. Herein, we report the characterization and photochemistry of CH 3 SOH in Ar-and N 2 -matrices at 10 K. The characterization of CH 3 SOH with matrix-isolation IR and UV−vis spectroscopy is supported by D and 13 C isotope labeling experiments and quantum chemical calculations. In line with the observed absorption at 260 nm for CH 3 SOH, its photolysis at 254 nm leads to dissociation by yielding the novel water complex H 2 CS•••H 2 O, which exhibits a five-membered ring structure with intermolecular S•••HO and CH••• O hydrogen bonding interactions. Upon further irradiation at 193 nm, the H 2 CS•••H 2 O complex undergoes dehydrogenation to form CS•••H 2 O, which can further convert to HC(O)SH under irradiation at 254 nm. When the photolysis of CH 3 SOH was performed in an O 2 -doped Ar-matrix, methanesulfonic acid (MSA, CH 3 SO 3 H) was obtained as the oxidation product.