Unless you've avoided cooking, you've probably cut up an onion and experienced the burning and tearing you get from the vapors. When you cut an onion, you break cells, releasing their contents. Amino acid sulfoxides form sulfenic acids. Enzymes that were kept separate now are free to mix with the sulfenic acids to produce propanethiol S-oxide, a volatile sulfur compound that wafts upward toward your eyes. This gas reacts with the water in your tears to form sulfuric acid. The sulfuric acid burns, stimulating your eyes to release more tears to wash the irritant away.
This being a technical question, I have read, copied and pasted.

Source: chemistry.about.com ... General Chemistry Chemistry FAQs