This study investigated the heat stability of L-ascorbic acid (AA) in acetic acid solution. To analyze the degradation of AA using high performance liquid chromatography (HPLC), AA was measured at a wavelength of 244 nm in acetic acid and 265 nm in distilled water. During the storage of AA in acetic acid or distilled water at $37^{circ}C$, degradation of AA was slower in acetic acid than in distilled water. On examining various ratios of AA to acetic acid, the stability of AA at $100^{circ}C$ for 30 min was the highest when the concentration of acetic acid was 10 times higher than the concentration of AA. After acetic acid was added into AA degraded by heating, the AA is stabilized by reheating. Ultimately, these results indicate that degraded AA is reduced by hydrogen ions dissociated from acetic acid, and the rate of reduction of degraded AA in acetic acid solution is improved with heat processing.