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Sulfur is a nonmetal and exists in its elemental form as a solid. It does not have a charge, so it is not an acid or a base and does not need to be neutralized. However, sulfur can be oxidized to form sulfur dioxide (SO2), a gas that dissolves in water to form sulfurous acid (H2SO3), which is acidic. To neutralize sulfurous acid, a base such as sodium hydroxide (NaOH) can be added. The reaction produces sodium sulfite (Na2SO3) and water:
H2SO3(aq) + 2 NaOH(aq) → Na2SO3(aq) + 2 H2O(l)