It has been recently shown that zinc compounds are effective catalysts for the oxidation of alkyl aryl sulfides to the corresponding sulfoxides in the presence of hydrogen peroxide. In this paper, we have investigated homogeneous and heterogeneous catalyticoxidation of sulfides by H2O2 over Zn(NO3)2·6H2O and the metal–organic porous material [Zn2(bdc)(L-lac)(dmf)]·DMF (where H2bdc = p-benzenedicarboxylic acid, H2lac = lactic acid), respectively. The experimental data can be explained by the proposed catalytic cycle which includes the activation of H2O2via coordination to Zn(II) ions followed by oxygen transfer step. In homogeneous conditions, the presence of a large amounts of H2O2 results in the coordination of two molecules of hydrogen peroxide to Zn(II), so that sulfone is formed via transfer of two oxygen atoms from Zn(H2O)4(H2O2)22+ active species. Contrary to the homogeneous system, the use of [Zn2(bdc)(L-lac)(dmf)]·DMF as catalyst does not lead to the formation of sulfone in the initial period of reaction. This is consistent with the proposed catalytic cycle of sulfoxidation as each Zn(II) center in the crystalline framework is able to activate only one H2O2 molecule. Our investigations indicate that the sorption and activation of H2O2 molecules by microporous framework [Zn2(bdc)(L-lac)(dmf)] occur faster than sulfide sorption and oxygen transfer.