The absorption of carbohydrates from the stomach and intestine of man and animal has been considered. Factors influencing their removal have been presented. The literature reveals that the several sugars have quite different assimilation limits and effects upon blood sugar levels. Likewise, respiration studies demonstrate marked variations in the ease with which the body burns various carbohydrates. The formation of glycogen and fat after the administration of carbohydrates to man and animal has been reviewed.