The oxidation of some alkyl phenyl sulfides by benzimidazolium dichromate (BIDC) in dimethyl sulfoxide, to the corresponding sulfoxides, is first order with respect to BIDC. Michaelis–Menten type kinetics was observed with respect to sulfide. Thermodynamic parameters for the complex formation and activation parameters for the decomposition of the complex were calculated. The reaction is proton-catalyzed and the order is less than one. It appears that the BIDCH+ is the active electrophile. An intermediate of composition sulfide–BIDC–H+ has been envisaged. The high value of negative entropy of activation suggests a cyclic transition state in the rate-determining step. The reaction exhibited negative polar reaction constants and a small degree of steric hindrance. The rate of oxidation of sulfide was determined in 19 organic solvents. An analysis of the solvent effect by Swain’s equation indicated that though both the anion and cation solvating powers of the solvent contribute to the observed solvent effect, the role of cation solvation is major. A mechanism involving the rate-determining oxygen atom transfer in complex, formed by a nucleophilic attack of sulfide-sulfur on BIDCH+ in a rapid pre-equilibrium, is suggested to give corresponding sulfoxide via. a cyclic transition state.