The enzyme, studied from the bacterium Acinetobacter sp. strain 20B, is very similar to EC 126.96.36.199, phenol 2-monooxygenase (NADH). It consists of a multisubunit oxygenease component that contains the active site and a dinuclear iron center, a reductase component that contains FAD and one iron-sulfur cluster, and a regulatory component. The three components comprise five different polypeptides. The enzyme catalyses the first two steps of a dimethyl sulfide oxidation pathway in this organism.