The injection of fructose into animals following complete hepatectomy is followed by a rise in the glucose content of the blood, and symptoms of hypoglycemia are prevented. If the stomach and intestines also are removed with the liver, conversion of fructose to glucose does not take place and the animal succumbs to hypoglycemia unless glucose is administered. Removal of the other abdominal viscera does not affect this conversion. In animals with intact livers but from which the stomach and intestines are removed, the process of converting fructose to glucose apparently is possible. Fructose is not utilized directly in the absence of the liver but is converted to glucose. The conversion of fructose to glucose may be accomplished in the intestines or in the liver but not to any appreciable extent in the other tissues of the body.