Polyol dehydrogenase that catalyzes the reversible NAD(+)-dependent oxidation of various sugar alcohols. Is active with D-sorbitol (D-glucitol) and xylitol as substrates, leading to the C2-oxidized product D-fructose and D-xylulose, respectively. Is likely involved in the utilization of D-sorbitol as a sole carbon source for growth. Has no activity on mannitol and primary alcohols such as ethanol. H(+) + keto-D-fructose + NADH = D-sorbitol + NAD(+) NAD(+) + xylitol = D-xylulose + H(+) + NADH Binds 1 zinc ion per subunit. Homotetramer. Induced by sorbitol. Belongs to the zinc-containing alcohol dehydrogenase family.