In recent years, there has been considerable interest in the development of new functional surfactant including new type of anionic surfactants. Anionic surfactants, ${alpha}-sulfo$ fatty acids that straight long chain alkyl group having from 12 to 18 carbon atoms, were synthesized with sulfur trioxide-dioxane complex to good yield. Xylitol ${alpha}-sulfo$ fatty acid esters were obtained by reaction that the acetification and esterification of xylitol, by addition reaction with sodium chloride and hydrolysis respectively. These compounds were a new group of destructible surfactants which readily hydrolyzed and oxidized in natural water reservoirs. Physical properties of these new compounds involved surface tension, critical micelle concentration(cmc), foaming power, emulsion power, and hydrolysis properties, were measured. The cmc values of the compounds by ring method were assumed to $7.0{ imes}10^{-3}{sim}3.0{ imes}10^{-2}mol/{ell}$ range and surface tensions at cmc were $25{sim}31dyne/cm$ respectively.