The Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids of the European Food Safety Authority was requested to consider evaluations of flavouring substances assessed since 2000 by the Joint FAO/WHO Expert Committee on Food Additives (the JECFA), and to decide whether further evaluation is necessary, as laid down in Commission Regulation (EC) No 1565/2000. The present consideration concerns a group of 44 simple aliphatic and aromatic sulphides and thiols evaluated by the JECFA at the 53rd and the 68th meeting. The substances were evaluated through a stepwise approach that integrates information on structure-activity relationships, intake from current uses, toxicological threshold of concern, and available data on metabolism and toxicity. For 36 substances considered in this FGE the Panel concluded that they would pose “No safety concern at estimated levels of intake as flavouring substances” based on the MSDI approach For seven substances [FL-no: 12.038, 12.085, 12.137, 12.138, 12.145, 12.252 and 12.259] the Panel decided, contrary to the JECFA that these substances could not be evaluated due to absence of a NOAEL from either one of these substances or from a structurally related substance. Besides the safety assessment of these flavouring substances, the specifications for the materials of commerce have also been considered and for all 44 substances, the information is adequate. For candidate substance 3-(methylthio)heptenal [FL-no: 12.273], which contains 5 to7 % of an α,β-unsaturated aldehyde, 2-(E)-heptenal, with a possible genotoxic potential, the Panel cannot conclude that the material of commerce for this candidate substance is not of safety concern, until either this component is cleared with respect to a concern for genotoxicity, or this component is removed from the commercial product.