This paper uses a dynamic panel data for 73 (23 OECD and 50 non-OECD) countries for the time period 1960-1990 in order to estimate the relationship between Gross Domestic Product (GDP) and pollution in the form of sulphur emissions. For performing our empirical estimation fixed and random effects are used. This analysis shows significant differences between the most industrialized countries and the rest of the countries considered. This implies that a uniform policy to control pollution is not adequate.