Detailed elemental composition and distribution of sulfides and thiophenic compounds in four subfractions of Kazakhstan vacuum gas oil (VGO) were determined by positive ion electrospray (ESI) Fourier transform ion cyclotron resonance mass spectrometry (FT-ICR MS). The sulfides in VGO subfractions were selectively oxidized into sulfoxides using tetrabutylammonium periodate (TBAPI). The sulfur compounds in the oxidized VGO subfractions were reacted by methylation to form methylsulfonium salts and were then characterized. Elemental composition and distribution of sulfides and thiophenic compounds in the VGO subfractions were characterized by their double bond equivalents (DBE) values and carbon numbers before and after the oxidation reactions. The results showed that the S-1 class species with DBE values of 6 and greater are likely thiophenic compounds, while those with DBE values less than 6 are sulfides. As boiling point of VG increased, the abundance of thiophenic compounds increased. DBE value and carbon number of the compounds also increased.