The oxidation of organic compounds by sulfonated porous carbon and H2O2 was studied at room temperature. Alkyl and aryl sultides were oxidized to the corresponding sulfoxides or sulfones in excellent yields. Secondary alcohols were also converted to the corresponding esters/lactones and aldehydes to methyl esters in good yields. Moreover,　aliphatic tertiary amines and substituted pyridines were oxidized to N-oxides.