A surfactant polyoxometalate compound [C16H33(CH3)(2)NOH](3){PO4[WO(O-2)(2)](4)} was encapsulated in the channels of silica to compose a micro reaction-controlled phase-transfer system for efficient oxidative desulfurization. It provides enhanced catalytic performance for dibenzothiophene oxidation. Dibenzothiophene (DBT) can be oxidized efficiently at mild conditions (atmospheric pressure, 70 degrees C, H2O2/S molar ratio is 4:1) with S-conversion near 100%. Furthermore, DBTO2 can be removed via solid phase extraction using silica gel. It provides a strategy to produce near sulfur free motor fuel. (C) 2013 Elsevier B.V. All rights reserved.