The interaction of Al2O3 and CeO2 thin films with sulfur dioxide (2.5 mbar) or with mixtures of SO2 with O2 (5 mbar) at various temperatures (30-400 degrees C) was studied by X-ray photoelectron spectroscopy (XPS). The analysis of temperature-induced transformations of S2p spectra allowed us to identify sulfite and sulfate species and determine the conditions of their formation on the oxide surfaces. Sulfite ions, SO3(2-), which are characterized by the S2p(3/2) binding energy (BE) of approximately 167.5 eV, were shown to be formed during the interaction of the oxide films with pure SO2 at temperatures < or =200 degrees C, whereas sulfate ions, SO4(2-), with BE (S2p(3/2)) approximately 169 eV were produced at temperatures > or =300 degrees C. The formation of both the sulfite and sulfate species proceeds more efficiently in the case of CeO2. The addition of oxygen to SO2 suppresses the formation of the sulfite species on both oxides and facilitates the formation of the sulfate species. Again, this enhancement is more significant for the CeO2 film than for the Al2O3 one. The sulfation of the CeO2 film is accompanied by a reduction of Ce(IV) ions to Ce(III) ones, both in the absence and in the presence of oxygen. It has been concluded that the amount of the sulfates on the CeO2 surface treated with the SO2 + O2 mixture at > or =300 degrees C corresponds to the formation of a 3D phase of the Ce(III) sulfate. The sulfation of Al2O3 is limited by the surface of the oxide film.