Sulfate radical (SO 4•− ) is widely recognized as the predominant species generated from the cobalt(II)-activated peroxymonosulfate (PMS) process. However, in this study, it was surprisingly found that methyl phenyl sulfoxide (PMSO) was readily oxidized to the corresponding sulfone (PMSO 2 ) with a transformation ratio of ∼100% under acidic conditions, which strongly implied the generation of highvalent cobalt-oxo species [Co(IV)] instead of SO 4•− in the Co(II)/PMS process. Scavenging experiments using methanol (MeOH), tert-butyl alcohol, and dimethyl sulfoxide further suggested the negligible role of SO 4•− and hydroxyl radical ( • OH) but favored the generation of Co(IV). By employing 18 O isotope-labeling technique, the formation of Co(IV) was conclusively verified and the oxygen atom exchange reaction between Co(IV) and H 2 O was revealed. Density functional theory calculation determined that the formation of Co(IV) was thermodynamically favorable than that of SO 4•− and • OH in the Co(II)/PMS process. The generated Co(IV) species was indicated to be highly reactive due to the existence of oxo-wall and capable of oxidizing the organic pollutant that is rather recalcitrant to SO 4•− attack, for example, nitrobenzene. Additionally, the degradation intermediates of sulfamethoxazole (SMX) in the Co(II)/PMS process under acidic conditions were identified to further understand the interaction between Co(IV) and the representative contaminant. The developed kinetic model successfully simulated PMSO loss, PMSO 2 production, SMX degradation, and/or PMS decomposition under varying conditions, which further supported the proposed mechanism. This study might shed new light on the Co(II)/PMS process.• OH-mediated pathways (eqs e and f). 15−17