Start with a sugar source such as fruit juice, wine, cider, or diluted sugar water
Add yeast to ferment the sugars into alcohol
Let the mixture ferment until it becomes an alcoholic liquid
Expose the alcoholic liquid to oxygen
Add acetic acid bacteria to convert the alcohol into acetic acid
Keep the liquid warm and aerated during the vinegar fermentation
Wait until the alcohol is fully converted and the liquid tastes sour
Strain the liquid to remove any solids
Filter it if you want a clearer vinegar
Store the finished white vinegar in a clean, sealed container