Dibenzothiophene (DBT) is oxidized to the corresponding sulfoxide and sulfone in an emulsion system (W/O) composed of polyoxometalate anion [C(18)H(37)N(CH(3))3](5)[PV(2)Mo(10)O(40)] as both the surfactant and catalyst, using molecular oxygen as the oxidant and aldehyde as the sacrificial agent under mild conditions.