AbstractIntermolecular hydrogen bonding between phenol and a series of sulfinic esters and sulfinyl chlorides has been studied by IR spectroscopy. The magnitudes of the OH stretching frequency shifts, Δν, indicate that inductive effects of substituents attached to the sulfur atom predominate over resonance effects in determining the sulfur‐oxygen bond polarity.The Δν values of nine different types of sulfinyl, XS(O)Y, and sulfonyl, XSO2Y, compounds (X and/or Y are CH3, CH3O, Cl) are compared and interpreted in terms of the ground state electron availibility on the oxygen atom of the SO acceptor site. The preparation of the first representative of an aryl alkanesulfinate, CH3S(O)OC6H5, is described.