Abstract: The present invention relates to an improved process for the of substituted 2-(2- Preparation pyrdylmethyl,-sulfinyl-IH-benzimidazoles or its derivatives, which are useful for a medicament such as an inhibitor of gastric acid or an anti-ulcer agent or an intermediate to produce medicaments in secretion and high purity. More particularly, the present invention relates to a good yield preparing a sulfoxide compound of the formula (I) in good yield and relatively high purity and pharmaceutically acceptable salt, hydrate and solvate thereof. relatively R2 wherein R1, and R3 are selected from the group consisting of hydrogen, methyl or C1-4 alkoxy, R2 is selected from the group consisting of substituted or unsubstituted C2-4alkoxy, R4 is selected from the group cons'sti11g of hydrogen or substituted or unsubstituted C1-2 alkoxy. Comprising the step of oxidizing a sulfide compound of formula (II) with Peroxyacetic acid or its derivatives necessarily at the PIT 5-7 using aqueous sodium carbonate solution. II wherein R1, R2 R3 & R4 are as defined above.