text: In the first step, sulfur is burned to produce sulfur dioxide.
  The sulfur dioxide is oxidized to sulfur trioxide by oxygen in the presence of a vanadium(V) oxide catalyst. This reaction is reversible and the formation of the sulfur trioxide is exothermic.
  The sulfur trioxide is absorbed into 97–98%  to form oleum (), also known as fuming sulfuric acid or pyrosulphuric acid. The oleum is then diluted with water to form concentrated sulfuric acid.
  Directly dissolving  in water, called the "wet sulfuric acid process", is rarely practiced because the reaction is extremely exothermic, resulting in a hot aerosol of sulfuric acid that requires condensation and separation.