Sulphur as an essential secondary element is becoming deficient in soil due to continuous use of sulphur free fertilizers, growing high yielding varieties & intensive cropping with high sulphur requiring crops. Sulphur is the fourth major nutrient after nitrogen phosphorus and potassium. At present sulphur deficiency in soils of various Indian states varies from 5 to 83 with a mean of 41%. The deficiency of sulphur in soils of Madhya Pradesh is observed to be in 44 % samples. The critical concentration of a nutrient element in plant or soil refers to a level at or below which plant either develops deficiency symptoms or causes significant or (5-10 %) reduction in its yield as compared to optimum. Soil and plant test methods need to be evaluated for a given soil, climate and crop situation in order to enable the laboratories to identify the cases of sulphur deficiency and make practical recommendation for corrective measures.