Abstract The νCO IR analysis of α-(p-phenylsulfonyl)-p-substituted acetophenones X-⊘ C (O) CH2S (O) 2⊘-Y 1–8, being X and Y= NO2, H and OMe substituents, supported by Molecular Mechanics data of the α-methylsulfonylacetophenone (model compound), indicates the existence of the cis/gauche rotational isomerism. The less polar gouche 2 rotamer is the more stable (conc.≅ 90%) and the more polar cis rotamer is the less stable ...