Oxalic acid has long been known to be a product of the oxidation of ascorbic acid. Since large doses of ascorbic acid are being prescribed by physicians at present, an investigation of the effect of ascorbic acid on the urinary oxalate excretion of man is warranted. This report is concerned with such an investigation. In the first experiment, 10 healthy adults ingested 1g of ascorbic acid daily for 90 days. In the second experiment, 10 healthy adults ingested 2g of ascorbic acid daily for 180 days. In the third experiment, 10 healthy adults ingested a special diet for consecutive 3 days before the test day and 2g of ascorbic acid daily for 90 days. In each case, any remarkable increase of urinary oxalic acid was not observed with oral administration of an indicated amount of ascorbic acid as compared with the control. When a large amount of ascorbic acid was administered, ascorbic acid was excreted mainly as reduced ascorbic acid in urine.