High-resolution synchrotron based photoemission and x-ray absorption spectroscopy have been used to study the interaction of SO{sub 2} with a series of metals and oxides. The chemistry of SO{sub 2} on metal surfaces is rich. At low coverages, the molecule fully decomposes into atomic S and O. At large coverages, the formation of SO{sub 3} and SO{sub 4} takes place. The following sequence was found for the reactivity of the metals towards SO{sub 2}: Pt {approx} Rh < Ru < Mo << Zn, Sn, Cs. Alloying can be useful for reducing the chemical affinity of a metal for SO{sub 2} and controlling S poisoning. Pd atoms bonded to Rh and Pt atoms bonded to Sn interact weakly with SO{sub 2}. In general, SO{sub 2} mainly reacts with the O centers of metal oxides. SO{sub 4} is formed on CeO{sub 2} and SO{sub 3} on ZnO. On these systems there is no decomposition of SO{sub 2}. Dissociation of the molecule is observed after introducing a large amount of Ce{sup 3+} sites in ceria, or after depositing Cu or alkali metals on the oxide surfaces. These promote the catalytic activity of the oxides during the destruction of SO{sub 2}.