To provide a honey vinegar having good palatability.

The honey vinegar is produced by diluting honey with water, adding a yeast and Sake (rice wine) lees as a nutrient source to the diluted honey and carrying out alcoholic fermentation. The diluted honey is added twice during the alcoholic fermentation process. After completing the alcoholic fermentation, acetobacter, diluted honey and seed vinegar are added to the product to perform acetic acid fermentation. The obtained honey vinegar is further added with honey and filtered to produce honey vinegar having good palatability.