<p>A process for preparing substituted sulphoxide using asymmetric oxidation of a pro-chiral sulphide employing a novel enantioselective agent along with oxidizing agents optionally in presence of an organic solvent, wherein said enantioselective agents is chiral transition metal complex or chiral dioxiranes. The chiral ligand used in this process is selected from dicyclohexylidene or diacetonide or substituted or unsubstituted benzylidene derivatives of sugars.</p>
