“…However, in the oxidation of phenyl methyl sulfoxides by dioxiranes [34] (ρ = −0.76), gemdialkylperoxonium ion [35] (ρ = −0.83), Cr(VI)-oxalic acid [36] (ρ = −0.93), methyltrioxorhenium(VII) catalyzed H 2 O 2 [43] (ρ = −0.65), and oxo(phosphine)ruthenium(IV) complexes [44] (ρ = −0.42), although low ρ-values have been observed, an S N 2 mechanism has been postulated. In the present study, since the observed ρ-value is high, similar to the ρ-value (−2.44) observed for PhIO oxidation of sulfoxides catalyzed by (salen)Mn III complexes [10] and log k 2 values are better correlated with σ p than σ + /σ + , one may anticipate an S N 2 mechanism involving the ratedetermining electrophilic attack of the oxidant on the sulfur of the sulfoxide. The positive ρ-value of 0.50 ± 0.01 obtained from the Hammett correlation of log k 2 versus 2σ p (Fig.…”