New facile oxidation reaction of various thioamides and thioureas with potassium peroxymonosulfate ($KHSO_5$), which is called as OXONE, were studied. Thioamide derivatives reacted with OXONE in anhydrous or aqueous organic solvent system at 20$^\circ$C to give the corresponding amides in excellent yields. While thioureas reacted with OXONE in aqueous tetrahydrofuran at 20$^\circ$C to afford the corresponding thiourea-S-trioxide in excellent yields for ca. 10 minutes.