CONTEXT: The dimethyl sulfoxide (DMSO), an excellent solvent, has many applications in biochemical and pharmacological technology and has self-associates. In the S = O stretching region of its infrared (IR) spectrum, it has been reported that two S = O stretching bands, each one for monomer and dimer, and two methyl stretching bands appear. The density functional theory (DFT) calculations reveal that one of the two methyl stretching bands is the dimer S = O stretching band. The analysis of IR spectrum of DMSO-water solution for the S = O stretching bands along with the theoretical bands shows that in the solution with water mole fraction less than 0.3, unlike the literature report that there are no DMSO-water interactions, DMSO-water H-bond complexation takes place. The second-order perturbation energy analysis indicates that the DMSO sulfur can act as H-bond acceptor and DMSO oxygen has three lone pair electrons when complexed with water. The METHOD: The deconvolution of experimental envelop has been carried out using OriginPro 9.0 software. The DFT calculations were done with B3LYP/6-311 + + G(3df,3pd) basis set using Gaussian09W. The isosurface and topological parameters have been obtained using Multiwfn 3.8 package. The results have been visualized using GaussView 5.0 and visual molecular dynamics (VMD) softwares.