PURPOSE: To advance alcohol fermentation and vinegar fermentation simultaneously in good balance, by using a yeast having resistance to acetic acid capable of fermenting alcohol even in high acetic acid concentration, controlling amounts of the yeast and acetic acid yeast added.

CONSTITUTION: About 20wt% saccharified solution obtained bi hydrolyzing starch is inoculated with about 5wt% based on an amount of saccharified solution of a yeast for alcohol fermentation such as Schizosaccharomyces pombe, Saccharomycodes ludwigii, etc. having strong resistance to acetic acid and ≥10wt% based on the amount of the saccarified solution of acetic acid yeast, and it is subjected to stationary culture at about 30°C.