Spectra of (a) over tilde B-3(1)(nu (1)nu (2)nu (3))=(110) and (200)-(X) over tilde (1)A(1)(000) of (SO2)-S-32 and (SO2)-S-34 are obtained in a supersonic jet at a resolution 0.015 cm(-1). The rotational structures are analyzed for both isotopic species to obtain precise rotational and spin constants. Two new bands at 27 032.222(1) and 27 515.41(1) cm-1 arising from vibronic interaction separately with vibrational state (110) and (200) of (a) over tilde B-3(1) are assigned to transitions to (b) over tilde (3)A(2)(011) and (101). The rotational structure of (b) over tilde (3)A(2) is observed and analyzed for the first time. The two vibrational states are analyzed to yield effective rotational constants A=1.4348(3), 1.89(3), B=0.3610(3), 0.412(3), and C=0.2689(3), 0.239(3) cm(-1), respectively. Then the difference nu (1)-nu (2) of vibrational frequency of (b) over tilde (3)A(2) is obtained to be 483.19 cm(-1). Because of interaction to (b) over tilde (3)A(2)(011) the observed spacing of K stack and spin constants alpha and beta for (a) over tilde B-3(1)(110) are smaller whereas the state (a) over tilde B-3(1)(200) is relatively unaffected and only spin constants vary significantly.