Summary 1. The procedure of Sumerwell and Sealock, which yields evidence in favor of the exsitence of ascorbic acid in liver tissue in a bound form, was repeated. Results were in essential agreement with the work of these authors. 2. A study of the behavior of ascorbic acid in an aqueous liver homogenate under ultracentrifugation was made. At a centrifugal force of 100,000 × g a significant density gradient of ascorbic acid was formed. 3. Addition of urea in 3 N and 6 N concentrations had no influence upon the density gradients of ascorbic acid formed in aqueous liver extracts submitted to high speed centrifugation. 4. The results obtained are interpreted as evidence in favor of the assumption that ascorbic acid exists in tissues in a bound form.