Chemical transformation of D-glucose to 2-keto-L-gulonic acid and L-ascorbic acid has been examined. D-Sorbitol obtained from D-glucose was microbiologically oxidized to L-sorbose by G. suboxydans in 90% yield. On treatment of L-sorbose with acetone in the presence of sulfuric acid, its diacetonide is obtained in 95% yield. This diacetonide is oxidized to the corresponding acid with nickel chloride-hypochlorite, and the acid is directly transformed to L-ascorbic acid. The over all yield of Vitamin C from D-glucose achieved is 54%.