The mechanistic aspects covering the effect of added ligand oxides, picoline N-oxide (PicNO), pyridine N-oxide (PyNO), and triphenyl phosphine oxide (TPPO) on the selective sulfoxidation of phenylmercaptoacetic acids to PSAA by H 2 O 2 catalyzed by oxovanadium(IV)-salen complexes have been studied spectrophotometrically in 100% acetonitrile medium. Hydroperoxovanadium(V)-salen is the reactive species in this sulfoxidation.The rate of sulfoxidation is found to be enhanced significantly by increasing the concentrations of PMAA, salen, and H 2 O 2 . The ascertained order of reactivity among the oxovanadium(IV)-salen complexes is 5,5 0dimethyl > unsubstituted salen > 5,5 0 -dichloro. The reaction is found to be impeded by the addition of ligand oxide and introduction of substituents in PMAA. The observed order of rate retardation among ligand oxides is TPPO < PyNO < PicNO. Downward Hammett plot obtained has been rationalized by change in rate-determining step from coordination of PMAA to active species for electron-withdrawing substituents to transfer of oxygen to PMAA for electron-donating substituents within the same mechanism.