Abstract
^33^S NMR parameters (chemical shifts and linewidths) in 2‐substituted sodium ethanesulfonates, XCH~2~CH~2~SO~3~Na (X = H, CH~3~, OH, SH, NH~2~, Cl, Br, NH~3~^+^) depend upon the electronic properties of substituents. To explain experimental results and obtain additional information on the origin of the observed substituent effect (SE), sulfur isotropic absolute shielding constants have been calculated at DFT level of theory (B3LYP/6‐311 + + G(2d,p)) by gauge‐including atomic orbitals (GIAO) method. Data have been interpreted with the aid of natural bond orbital (NBO) method and natural chemical shielding (NCS) analysis. It has been demonstrated that in the class of compounds considered the diamagnetic contribution to sulfur‐shielding constant is constant and the observed upfield shift of ^33^S resonance induced by electron‐withdrawing substituents (reverse chemical shift effect) can be related to variations of the paramagnetic contribution. Substituents with different electronic properties cause variations in the polarization of SC and SO bonds of the CSO~3~^−^ moiety thus determining changes of the electron density at sulfur nucleus and consequently the expansion or contraction of 3p sulfur orbitals. Also oxygen lone‐pairs and sulfur core 2p electrons can play an active role in determining the paramagnetic contribution to sulfur shielding. With regard to linewidth variations, they can be ascribed primarily to changes in the nuclear quadrupole coupling constant values. B3LYP/6‐311 + + G(2d,p) method allows obtaining a good reproducibility of SE on the electric field gradient (EFG) at sulfur, although its values tend to be underestimated significantly. Moreover, ^17^O shielding constants have been calculated. Copyright © 2006 John Wiley & Sons, Ltd.