Polyol dehydrogenase that catalyzes the reversible NAD(+)-dependent oxidation of various sugar alcohols. Is active with D-sorbitol (D-glucitol) as substrate, leading to the C2-oxidized product D-fructose (PubMed:15649778). 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). H(+) + keto-D-fructose + NADH = D-sorbitol + NAD(+) Binds 1 zinc ion per subunit. Homotetramer. Associated with mitochondria of the midpiece and near the plasma membrane in the principal piece of the flagellum. Expressed in liver. Belongs to the zinc-containing alcohol dehydrogenase family.