A simple and novel approach has been developed for the synthesis of sulfonamides from N-hydroxy sulfonamide. Notably, the iodine-tert-butyl hydroperoxide (TBHP) system efficiently promoted the sulfonylation reactions of N-hydroxy sulfonamides and amines via the oxidative cleavage of an S–N bond. A variety of aryl sulfonamides were prepared in moderate to good yields using readily available starting