Gyoungok-go (GOG; Qiongyu-gao in Chinese) has been used in traditional oriental medicine for the improvement of various physiological vitality functions. The aim of present work is to investigate a processing possibility of vinegar using GOG. GOG vinegar was prepared by two stage fermentations of alcohol and vinegar. The method of GOG fermentation with polished rice as a fermentation substrate is not yet established. The result of alcohol fermentation rate of GOG with some strains, strain No. 1 produced the highest alcohol contents among 7 strains. The strain No. 1 identified Saccharomyces paradoxus by 18S rDNA classification. S. paradoxus was produced over 20% alcohol in the 1$sim$11% GOG with polished rice. A. aceti was produced 8.52% acetic acid from 6.5% alcohol containing 11% GOG, after incubation for 11 days.