PURPOSE: To produce vinegar as inexpensive as possible in a short period of time by using wastes produced in sake making and rice polishing.

CONSTITUTION: Wastes such as sake lees, rice bran, etc., accompanied in producing foods are aerobically oxidized by microorganisms capable of making a vinegar fermentation phenomenon by keeping them at ≥30°C high temperature environment and placing microorganisms capable of making a vinegar fermentation phenomenon such as acetobacter in a supplied oxygen-rich state to ferment ethyl alcohol oxidatively, which is included in the waste such as sake lees, rice bran, etc., in producing foods, into acetic acid to produce vinegar in a relatively short period of time.