Daily intraperi-toneal injns. of 5 mg. of ascorbic acid per 100 g. body wt. were made into 41 guinea pigs for 1 month. Ascorbic acid detns. were made on blood and various tissues by killing the animal from 1-24 hrs. after the last injn. Total ascorbic acid present reached a peak by 4 hrs., and was back to normal by 10 hrs. after the last injn. From 70-85% of the total was found in the stomach and small intestines, mostly in the small intestines. Small amts. were found in the blood, liver, kidneys, spleen, adrenals, large intestine, cecum, and urine. The results suggest that the vitamin is excreted in large amts. into the stomach and small intestine, and is then destroyed in the large intestine and cecum.