The mycorrhizal fungi Amanita muscaria, Paxillus involutus, Hymenoscyphus ericae, Pisolithus tinctorius, Rhizopogon roseolus, and Suillus bovinus oxidized elemental sulphur to thiosulphate and sulphate in vitro. In some, but not all cases, tetrathionate was also formed. Limited oxidation of elemental sulphur by R. roseolus also occurred when growing in association with Pinus contorta in unsterilized peat. Although yeasts capable of oxidizing sulphur could not be isolated from a wide range of soils, a yeast-like fungus (Monilia sp.) isolated from deciduous woodland soil oxidized elemental sulphur to sulphate, forming thiosulphate, but not tetrathionate. This fungus also oxidized tetrathionate to sulphate but showed only limited ability to oxidize thiosulphate to tetrathionate. Both Aspergillus niger and Trichoderma harzianum oxidized elemental sulphur in mixed culture with Mucor flavus. Larger amounts of sulphate were initially formed in mixed, compared to single culture; but by week 5 of the incubation period sulphate formation was greatest in single culture. The wood-rotting fungi, Hypholoma fasciculare and Phanerochaete velutina showed a limited ability to oxidize elemental sulphur in vitro but were incapable of oxidizing the element when growing as mycelial cords in non-sterilized soils. The relevance of these results to the possibility that fungi play a role in sulphur oxidation in soils is commented upon.