The kinetics of the oxidation of number of aryl methyl, alkyl phenyl, dialkyl and diphenyl sulphides by permanganate ion to yield the sulphoxides, have been studied. The reaction is first order with respect to the sulphide and permanganate and is independent of hydrogen ion concentration. The reaction exhibited negative polar reaction constants and a small degree of steric hindrance. The lack of solvent isotope effect and the observed solvent effect ( m = 0.39 for McSPh) are explained by an electrophilic attack of permanganate-oxygen on the sulphide yielding a polar transition state. A moderate anchimeric assistance was observed in the oxidation of o-C00Me and o-C00H substituted methyl phenyl sulphide. A mechanism involving a one-step electrophilic oxygen transfer from permanganate ion to the sulphide and a polar product-like transition state, has been proposed.