Photocatalytic degradation of 1,5-naphthalenedisulfonate (NDS) was investigated by monitoring the absorption and emission spectral changes, chemical oxygen demand, total organic carbon (TOC) content as well as pH and sulfate concentration. Intermediates formed during the irradiation were also detected by liquid chromatographic-mass spectrometric analysis. The results obtained by the applied analytical techniques clearly indicate that the initial step of degradation is oxygenation (hydroxylation) of the starting surfactant resulting in the formation of an 8-hydroxy derivative, although desulfonation and some mineralization, that is, decrease of TOC indicating carbon dioxide generation, also take place at this stage. Further oxygenation and desulfonation lead to the destruction of the diaromatic naphthalene system, then to ring fission, producing diols, aldehydes, and carboxylic acids on the side-chains. A tentative scheme involving possible pathways of degradation is proposed, taking the intermediates detected by mass spectrometry into consideration. On the basis of the results of quantum chemical calculations, the most possible points of attack by HO radical were identified, supplementing the MS results, and elucidating the initial oxidation step in the degradation of NDS and the benzenesulfonate (BS) intermediate. Thus, in the case of NDS para position is favored for hydroxylation, while for BS, formation of the ortho-hydroxy derivative is preferred.