Microbial oxidation of inorganic sulfur compounds is governed by both chemical and enzymatic reactions. It is therefore essential to understand reactions possible in chemistry when we consider enzymatic reactions. Various oxidation states of sulfur atoms in inorganic sulfur compounds and chemical oxidation reactions as well as nucleophilic cleavage of sulfur-sulfur bonds are discussed. The scheme of enzymatic oxidation of sulfur compounds with S2-→> S0→> SO32-→> SO42-as the main oxidation pathway is discussed with thiosulfate and polythionates leading into the main pathway for complete oxidation to sulfate. Enzymatic reactions are related to chemical reactions and the use of inhibitors for S0→> SO32-and SO32-→> SO42-is discussed for analyzing and establishing reaction stoichiometries. The proposed pathway is supported by a variety of evidence in many different microorganisms including some genetic evidence if the oxidation steps include all the systems irrespective of oxidizing agents (O2, Fe3+, cytochromes etc.).Key words: sulfur, oxidation, chemical, enzymatic, reactions.