To obtain a vinegar containing citric acid and gluconic acid, capable of effectively utilizing resources, expecting reasonable cost and much consumption, excellent in safety and useful for health, etc., by using distillation residue generated in production process of Shochu (low-class distilled spirits) as a main raw material.

This vinegar uses distillation residue B, in which phosphoric acid, citric acid, malic acid, succinic acid, lactic acid, acetic acid, pyroglutamic acid, etc., generated in production process of Shochu are contained, as a main raw material. Furthermore, the vinegar A is obtained by adding a saccharide such as a saccharide obtained by decomposing sugar or carbohydrate to a liquid containing the distillation residue B, mixing the mixture with a mixed enzyme of glucose oxidase with catalase and producing gluconic acid by the mixed enzyme.