DedicatedtoP rofessor František Liška on the occasion of his75 th birthday.Supporting information for this article is availableonthe WWW under http://dx.Abstract: Amphiphilic pyridinium and diazinium salts were shown to be effective catalysts in twophase (water/chloroform or water/dichloromethane) sulfoxidations andN -oxidations with hydrogen peroxide under mild conditions.T his unprecedented oxidation method utilizes covalent bonding of hydrogen peroxide to as implep yridinium or diazinium nucleus to increase the lipophilicity of the hydroperoxide species andt os ubsequently activate it for oxidations in an on-polar medium.T he catalytic efficiency was found to depend on the type of heteroarenium core ando nt he lipophilicity of the catalyst. Five series of heteroarenium catalysts were prepared and investigated:1 -Alkyl-3,5-dicyanopyridinium, 1-alkyl-3,5-dinitropyridinium, 1-alkyl-3-cyanopyrazinium, 1alkyl-4-cyanopyrimidinium and 1-alkyl-4-(trifluoromethyl)pyrimidinium triflates (alkyl = butyl, hexyl, octyl, decyl, dodecyl and hexadecyl). Among them, the 1-octyl-3,5-dinitropyridinium and 1-decyl-4-(trifluoromethyl)pyrimidiniumt riflates were found to be superior catalysts,s howing the best stability and the highest catalytic activity,a chievinga cceleration by af actor of 350 relative to the non-catalyzed reaction. In contrastt oo ther organocatalytic two-phase oxidations that use hydrogen peroxide,t he presented method is characterized by high chemoselectivity and low catalyst loading (5 mol%) and with the reactions beingp erformed under mild conditions,t hat is, at 25 8 8Cu sing diluted hydrogenp eroxide and an onbasic aqueous phase.T he catalysts have simple structures and are readily available from commercial materials.P ractical applications are demonstrated via the oxidation of several types of sulfides anda mines.To mµš Hartman et al.Scheme 3. Synthesis and structure of catalysts 2-6.