Polyol dehydrogenase that catalyzes the reversible NAD(+)-dependent oxidation of various sugar alcohols (By similarity). Is active with D-sorbitol (D-glucitol) leading to the C2-oxidized product D-fructose (PubMed:6852349). Is a key enzyme in the polyol pathway that interconverts glucose and fructose via sorbitol, which constitutes an important alternate route for glucose metabolism (By similarity). May play a role in sperm motility by using sorbitol as an alternative energy source for sperm motility and protein tyrosine phosphorylation (PubMed:18799757). Has no activity on ethanol. Cannot use NADP(+) as the electron acceptor (PubMed:6852349). H(+) + keto-D-fructose + NADH = D-sorbitol + NAD(+) NAD(+) + xylitol = D-xylulose + H(+) + NADH L-iditol + NAD(+) = H(+) + keto-L-sorbose + NADH Binds 1 zinc ion per subunit. Inhibited in vitro by p-hydroxymercuribenzoate, EDTA, l,l0-phenanthroline and N-ethylmaleimide. Optimum pH is 9.0 for sorbitol oxidation and 7.5 for D-fructose reduction. Homotetramer. Associated with mitochondria of the midpiece and near the plasma membrane in the principal piece of the flagellum. Also found in the epididymosome, secreted by the epididymal epithelium and that transfers proteins from the epididymal fluid to the sperm surface. Testis has the highest level of expression, followed by kidney, liver, and lung. Low levels of expression are also observed in lens, brain, and skeletal muscle. Expressed in sperm flagellum and very low expression in the sperm head. Detected early in spermatogenesis. Detected in condensing spermatids (at protein level) and is up-regulated during late spermatogenesis. Belongs to the zinc-containing alcohol dehydrogenase family. Extended N-terminus.