The biological efficacy of vitamin C depends on its redox abilities as given by the relations between ascorbic acid, semidehydroascorbic acid, and dehydroascorbic acid. It is shown by means of proton magnetic resonance spectroscopy that the enzymatic (by ascorbate oxidase) as well as non-enzymatic (by iodine) oxidation of ascorbic acid is, in principle, reversible despite the hydration and structural changes during the formation of dehydroascorbic acid. The strong redox activity of semidehydroascorbic acid which results in a fast disproportionation to ascorbic acid and dehydroascorbic acid is inferred from an inversion of the electrochemical potentials of the vitamin C redox system. The capacity of this is maintained by a fast reduction of dehydro­ ascorbic acid e.g. by reduced glutathione, preventing its delactonization and further degradation.