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Vodka is made by the process of distillation of a fermented substance--often potatoes and rye or wheat grain--and less often, sugar beet molasses. Most vodka was traditionally made from potatoes and corn, but in recent years, most high-quality brands of vodka has been distilled from cereal grains.
Vodka is generally made from grains, rye, potatoes, wheat, sugar beet, grapes and molasses. One of the main differences that can be seen between vodka and beer is that the former one is a distilled beverage and the latter one is a fermented one. When comparing the calorie content, vodka has fewer calories than beer.