Dimethyl sulfide (DMS) is the major sulfur gas released from the ocean. The atmospheric DMS released from the ocean is oxidized mainly by hydroxyl (OH) radical during the day and nitrate (NO$_3$) radical at night to form sulfur dioxide (SO$_2$) as well as other stable products. The oxidation mechanism of DMS via OH has been known to proceed by two channels; abstraction and addition channels. The major intermediate product of the addition channel has been known to be dimethylsulfoxide (DMSO) based on laboratory chamber studies and field experiments. However, a branching ratio for DMSO formation is still uncertain. The reaction of DMSO with OH ultimately produces SO$_2$and dimethylsulfone. The major product of the abstraction channel has known to be SO$_2$from laboratory chamber studies. But overall conversion efficiency for DMS to SO$_2$from DMS oxidation is still inconsistent in the literature. Based on laboratory and field studies, the conversion efficiency from the abstraction channel is likely to be greater than 0.5, while that from the addition channel is likely to be greater than 0.6. Overall conversion efficiency from DMS to SO$_2$might be greater than 0.5 based on the above two values in the remote marine boundary layer (MBL). This high efficiency in the remote MBL is supported by strong coupling between DMS and SO$_2$measurements with high temporal resolution.