Sulphur crystals. Yellow crystals of sulphur. Sulphur is a non-metallic element created from the sublimation of sulphates present in sea water. It is often associated with sedimentary deposits of limestone and gypsum and with volcanic activity. It occurs in large quantities in Italy, Japan and the USA. Most commercial sulphur is produced as a by-product of the oil industry and is used in the manufacture of sulphuric acid, explosives, fungicides, fertilisers, and in the vulcanization of rubber.