The near-edge x-ray-absorption fine-structure (NEXAFS) and Xray photoelectron spectroscopy (XPS) spectra of benzo[b]thiophene (BBT) and dibenzothiophene (DBT) in the gas phase have been measured at the carbon Kedge and sulfur L-II,L-III-edge regions. The assignment of the spectral features has been provided by theoretical calculations based on density functional theory (DFT) and its time-dependent generalization (TDDFT) in the linear response regime. Observed trends in computed C 1s and S 2p ionization potentials (IPs) have been rationalized in terms of both the inductive effects due to the presence of S and the increased pi-electrons delocalization arising from the benzoannulation process. The analysis of the NEXAFS carbon K-edge and sulfur L-II,L-III-edge regions regions provided information on both low-lying delocalized virtual pi orbitals, and higher-lying localized sigma*(C-S) states. The evolution of the NEXAFS carbon K-edge spectral features along the series thiophene (T) and derivatives, BBT and DBT, is informative of a stabilizing effect due to increased aromaticity. This effect is however more pronounced in going from T to BBT compared to the introduction of a second annulated phenyl ring in DBT. The nature of the most intense sulfur L-II,L-III-edge NEXAFS spectral features is instead conserved along the series reflecting thus the localized nature of the virtual states involved in the S 2p core-excitation process.