The application of V(V) catalysts in oxidation of sulfides with peroxides offers an efficient procedure, that is compatible with different functional groups, and leads to good yields and selectivities. However, the understanding of the factors affecting the reactivity of different catalysts is still far to be complete. An experimental and theoretical study on a series of V(V) complexes containing variously substituted salen and salophen ligands is reported with the aim to correlate the activity of the catalysts with the electronic character of the vanadium center. The results obtained indicate that steric factors play a major role in determining the outcome of the reaction, often overcoming the electronic effects. Theoretical results suggest the intervention in the catalytic cycle of an hydroperoxo vanadium species. (c) 2012 Elsevier B.V. All rights reserved.