The oxidation of 4-substituted phenyl phenyl sulfides was carried out with several oxo(salen)manganese(V) complexes in MeCN/H 2 O 9 : 1. The kinetic data show that the reaction is first-order each in the oxidant and sulfide. Electron-attracting substituents in the sulfides and electron-releasing substituents in salen of the oxo(salen)manganese(V) complexes reduce the rate of oxidation. A Hammett analysis of the rate constants for the oxidation of 4-substituted phenyl phenyl sulfides gives a negative 1 value (1 ¼ À 2.16) indicating an electron-deficient transition state. The log k 2 values observed in the oxidation of each 4-substituted phenyl phenyl sulfide by substituted oxo(salen)manganese(V) complexes also correlate with Hammett s constants, giving a positive 1 value. The substituent-, acid-, and solvent-effect studies indicate direct O-atom transfer from the oxidant to the substrate in the rate-determining step.Introduction. -To mimic active intermediates in enzyme-catalyzed oxidation reactions, porphyrinato-and (salen)manganese, -chromium, -ruthenium, and -iron complexes (salen ¼ N,N'-bis (salicylidene) [27], and oxo(salen)iron [28] follow an S N 2 mechanism. However, a dual mechanism has been proposed in some oxidation reactions [29].With the aim of establishing the optimum conditions for the synthesis of sulfoxides and sulfones and the mechanism of oxometal ion oxidation of organic sufides, we have studied extensively the kinetics and mechanism of oxo(salen)metal ion oxidation of organic sulfur compounds [20]