This chapter discusses recent insights in the conversion of short carbohydrates, viz., sugars containing four or less carbon atoms. Rather than summarizing product yields from such sugars and reported catalysts for the conversions, the focus lies on understanding the underlying mechanisms. These short carbohydrates can lead to a broad spectrum of products, ranging from platform chemicals such as lactic acid and ethylene glycol to high-value chemicals such as α-hydroxy-γ-butyrolactone and even fuels. Different synthesis strategies of these short carbohydrates include (1) a top -down approach from mono-or polysaccharides and (2) a selective bottom -up synthesis route from formaldehyde. Lewis acids play a major role in carbohydrate chemistry, and among these, Sn-based catalysts often show the highest activity. Whether dioses, trioses, or tetroses are used as substrate, Sn is able to convert them effi ciently into α-hydroxy acids or esters, which are useful building blocks for renewable polyesters. Other reaction types such as isomerization, hydrogenation, and cross couplings are discussed briefl y as well. Glycerol and glyoxal are no sugars, but their chemistry shows great resemblance to that of carbohydrates. Therefore, these compounds are also briefl y accounted for in this chapter.