The sulphur content of coal is an important consideration when developing reserves for exploitation, driven by emission limits from power stations becoming more stringent. Variations in the sulphur content of Westphalian A and B coals from the predominantly freshwater Northumberland Coalfield, Northeast England, were studied according to their regional, stratigraphic and in-seam location. The observed variation in sulphur content spatially increases towards the source area away from more marine influenced areas, with increased sulphur content through time linked to changes in the general depositional environment as conditions became more marine-influenced. A model of basinal surface water and groundwater flow driven by post-depositional source area tectonism is thought to have played only a minor role in contributing secondary sulphur to the coal. However, the isotopic composition of coal pyrite shows a similar rang. e in composition to that of pyrite and other sulphides from the North Pennine Orefield along the southern margin of the coalfield, suggesting an additional potential source of secondary sulphur, as sulphur-rich fluids were expelled northwards through the coal measures during early Permian Variscan transpression from the south. The Westphalian A and B are interpreted as third-order depositional sequences, defined by third-order maximum flooding surfaces. Each sequence is made up of several coal-bearing fourth-order parasequences, which tend to be more brackish to marine in character, on either side of the third-order maximum flooding surfaces when base level was relatively high. The lowest sulphur coals are confined to the lower to middle, relative low stand part of the Westphalian A third-order base level curve and the lowest part of the Westphalian B third-order base level curve. This difference is attributed to a more rapid rise of base level in the Westphalian B. The stratigraphic and spatial distribution of coal sulphur has been used as a guide to prediction of reserve identification for surface mining operations. (C) 2004 Elsevier B.V. All rights reserved.