the invention relates to n - hydroxysulfonamide derivatives that donate nitroxyl under physiological conditions and are useful in treating and / or preventing the onset and / or development of diseases or conditions that are responsive to nitroxyl therapy , including heart failure and ischemia / reperfusion injury . novel n - hydroxysulfonamide derivatives release nho at a controlled rate under physiological conditions , and the rate of hno release is modulated by varying the nature and location of functional groups on the n - hydroxysulfonamide derivatives .