Owing to the importance of the sulfonate group in organic and pharmace
utical chemistry a theoretical study at an ab initio level has been ca
rried out for this ionic group, The geometric, electronic and energy p
roperties of the methyl- and phenyl-sulfonate anions have been calcula
ted by optimizing with the Hartree-Fock (HF) 6-31G and 6-31+G* basis
sets and including correlation effects at the second-order Moller-Ples
set (MP2) level. In addition, the harmonic vibrational frequencies and
the zero-point vibrational energy of the different conformers of thes
e compounds have been evaluated, The results show that the inclusion o
f diffuse functions does not affect the geometrical description of the
sulfonate group. However, both optimizations provide a flatter pyrami
dal disposition for this hypervalent sulfur atom when compared with th
e experimental values. It has been found that the inclusion of correla
tion effects seems to be necessary for a good electronic description o
f these anions, In the case of methylsulfonate a minimum and a transit
ion structure were located and the rotational barrier evaluated. Pheny
lsulfonate has a flatter rotational profile and only two structures we
re fully optimized and characterized, Using the assumption that there
is a relation between the population of conformers in the crystalline
phase and that in the gas phase, a rotational barrier for the phenylsu
lfonate anion is suggested.