The Lewis structure of sulfur dioxide SO2 can be drawn as follows:1. Determine the total number of valence electrons: Sulfur S has 6 valence electrons, and oxygen O has 6 valence electrons. Since there are two oxygen atoms, the total number of valence electrons is 6 S + 2 * 6 O = 18 electrons.2. Place the least electronegative atom Sulfur in the center and surround it with the more electronegative atoms Oxygen . O | S | O3. Connect the central atom S to the surrounding atoms O with single bonds. This uses 4 of the 18 valence electrons. O | S | O4. Complete the octets of the surrounding atoms Oxygen by adding lone pairs of electrons. Each oxygen atom needs 6 more electrons to complete its octet. This uses 12 of the remaining 14 valence electrons. O : | : S : | : O5. Place any remaining electrons on the central atom Sulfur . In this case, there are 2 remaining electrons, so we place them on the sulfur atom as a lone pair. O : | : S : : | : O6. Check if the central atom Sulfur has a complete octet. In this case, sulfur has 10 electrons around it 4 from the single bonds and 2 from the lone pair , which exceeds the octet rule. However, sulfur can have an expanded octet due to its ability to use d-orbitals.The Lewis structure of SO2 is: O : | : S : : | : O