Modern valence bond theory, in its spin-coupled form, is used to
investigate the bonding in sulfuryl fluoride,
SO
2
F
2
, and in the thionyl fluorides,
SOF
2
and SOF
4
. Analogous calculations are also
carried out for SO
2
, SO
3
and SF
4
, to
enable various comparisons to be made. We find that the sulfur atoms
in these systems utilize all six valence electrons in two-centre
two-electron polar covalent bonds and in angularly split
lone-pair-like orbitals. Although based on just a single orbital
configuration, the spin-coupled wavefunction provides a significant
energy improvement over the corresponding restricted
Hartree–Fock calculation. The spin-coupled description of the
S
![[double bond, length as m-dash]](https://www.rsc.org/images/entities/char_e001.gif)
O and S–F bonding, and of the non-bonding electrons on
sulfur, turns out to be highly transferable. We find that the
S–O π bonds are significantly more polar than the S–O
σ bonds. We find no evidence to support notions of
p
π
–d
π
back-donation from oxygen to
sulfur. We examine also the ‘equivalent’ or
‘bent-bond’ model of the SO units in the thionyl
fluorides.