In 1992 mesoporous material was introduced by Mobil Oil Company researchers. In this class MCM-48 with cubic arrangement of the mesopores, space group Ia3d is outweigh. MCM-48 is highly grace through large specific surface area, presence of the spread network of threedimensional pores and pore volume. Apply modified-MCM-48 as catalyst has advantages like high stability under severe condition such as high temperature and organic solvent and easy separation process.1 Schiff bases and their metal complexes are used as catalysts in various organic synthesis such as oxidation, epoxidation and polymerization of alkenes. Also they are play important role in pharmaceutical, agriculture and industrial chemistry.2 Sulfoxides are important intermediates in the synthesis of many natural products and drugs,3 so choosing a catalytic system for oxidation of sulfides to sulfoxides is very important. herein, we report the oxidation of sulfides to sulfoxides with H2O2 in the presence of a catalytic amount of zirconium (IV)-modified-MCM-48 (Scheme 1). In this method isolation and reusability of catalyst have been investigated.
