Optimum processing conditions of vinegar using esa tangle extracts were investigated. Sea tangle vineagr was prepared by adding 3% and 5% of glucose, 6% and 10% of ethanol to sea tangle extracts and inoculating acetic acid bacteria. After fermentation for 30 days at 3$0^{circ}C$, pH was similar to 3.22, 3.21, 3.25 and 3.28 days it was 4.75%, 4.77%, 5.61% and 5.87% respectively. Contents or reducing sugar was 0.70%, 0.70%, 0.88% and 0.89% in initial time of fermentation but it was rapidly decreased by 10 days of fermentation to 0.20%, 0.19%, 0.22%, and 0.21%, respectively. Ethanol contents was 5.88%, 9.77%, 5.75% and 9.68% in initial time of fermentation but it was rapidly decreased by 15 days of fermentation to 1.05%, 1.62%, 0.45% and 1.23%, respectively and it was addition of 5% glucose and 6% ethanol and fermentation for 20 days at 3$0^{circ}C$. Quality for sea tangle vinegar manufactured using optimum condition were as follows respectively; pH 3.25, acidity 5.38%, total sugar 1.72%, iodine 1,537.2 ppm.