The effect of starvation on the synthesis of ascorbic acid and of xylulose from glucuronolactone and from gulonate has been studied with liver extracts from cats, rabbits, hamsters, mice and guinea pigs. 2. The synthesis of ascorbic acid from glucuronolactone is decreased in all species except cats, and that from gulonate is decreased in hamsters and mice only. 3. The synthesis of xylulose from glucuronolactone was decreased in all species except cats and mice, whereas from gulonate it was enhanced in all the species examined.