A polymeric manganese(II) complex with the general formula [Mn(O 2 CCH 2 NH 2 CH 2 CO 2 ) 2 (H 2 O) 2 ] n from reaction of iminodiacetatic acid and manganese(II) perchlorate under nitrogen in water, was synthesized and characterized. The structure of the complex was determined using single-crystal X-ray diffraction, elemental analysis, IR and UV-vis spectra. This complex exhibited excellent catalytic activity and selectivity for oxidation of various alcohols and sulfides to the corresponding aldehydes/ketone and sulfoxides using urea hydrogen peroxide and oxone (2KHSO 5 ·KHSO 4 ·K 2 SO 4 ), respectively, as oxidants under air at room temperature. The easy preparation, mild reaction conditions, high yields of the products, short reaction time, no over-oxidation products, high selectivity and inexpensive system make this catalytic system a useful method for oxidizing various alcohols and sulfides.