Although it is known that acetic acid is readily oxidized in the animal, little is known of the inter- mediate stages on its oxidative path in the animal body, and numerous schemes have been suggested 'for its intermediate metabolism. In the presentpaper the oxidation of acetic acid and related 2-carbon compounds in animal tissue was examined. The results suggest that neither glycollic acid, glyoxylic acid, nor glycine are intermediates in the oxidation of acetic acid.