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A study was made to determine which congeners are derived from ethanol during maturation of whisky. Radioactive ethanol-1-14C was added to a barrel of new bourbon whisky and the radioactivity of the major individual congeners was determined during the maturation period. During 56 months of maturation, ethanol was transformed into acetic acid, acetaldehyde, ethyl acetate, and ethanol lignin as indicated by their radioactivity. No radioactivity was found in the solids, fusel oil alcohols, or the aromatic aldehydes derived from ethanol lignin. The chemistry of maturation is discussed.