Extraction is the most important and tedious step to determine water-soluble vitamin C in water-insoluble chewing gum. For the rapid determination of vitamin C in chewing gum, a new method of dispersion in tetrahydrofuran(THF) was performed. Vitamin C was easily extracted from gum base using THF The content of vitamin C in chewing gum was rapidly quantified with high reliability by an enzymatic method using a chewing gum sample dispersed in tetrahydrofuran.