A large number of para-substituted benzene thiols and the corresponding disulfides were synthesized and characterized by ¹H NMR, ¹³C NMR, and IR spectroscopies. Geometries of all sixteen thiols and fourteen disulfide compounds were optimized at the B3LYP/6-31G(d) level, while the electronic structure and the ¹³C isotropic shifts were calculated by ab initio Hartree-Fock method coupled with the Gauge-Independent Atomic Orbital (GIAO) algorithm and a 6-31+G(d,p) basis set. The calculated ¹³C NMR isotropic shifts exhibit admirable agreement (δ rmsd â ¼4.6 ppm) with the experimental data. The chemical shift of para-substituted carbon showed a linear correlation with Hammett constants (Ï p and Ï p⁺). Using this methodology the Ï p⁺ constants for the dendritic ligands have been estimated to be 0.25 and 0.24 for 2(n) and 2(o), respectively. In addition, the NBO charges on the sulfur atoms shows a latent response with the Ï p⁺ parameter. The atomic charge on the thiophenolato sulfur is invariant with the electron withdrawing ability of the substituents, however, the charge increases with increasing electron-withdrawing power.