Polyol dehydrogenase that catalyzes the reversible NAD(+)-dependent oxidation of various sugar alcohols. Is mostly active with xylitol, L-iditol and D-sorbitol (D-glucitol) as substrates, leading to the C2-oxidized products D-xylulose, L-sorbose and D-fructose, respectively (PubMed:1459146). 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 (By similarity). NAD(+) + xylitol = D-xylulose + H(+) + NADH L-iditol + NAD(+) = H(+) + keto-L-sorbose + NADH H(+) + keto-D-fructose + NADH = D-sorbitol + NAD(+) Binds 1 zinc ion per subunit. kcat is 19.6 sec(-1) for D-sorbitol oxidation (at pH 7.4). kcat is 18.2 sec(-1) for xylitol oxidation (at pH 7.4). kcat is 20.4 sec(-1) for L-iditol oxidation (at pH 7.4). kcat is 20 sec(-1) for ribitol oxidation (at pH 7.4). kcat is 18.2 sec(-1) for D-mannitol oxidation (at pH 7.4). kcat is 20 sec(-1) for galactitol oxidation (at pH 7.4). kcat is 33 sec(-1) for D-sorbitol oxidation (at pH 9.9). kcat is 29.4 sec(-1) for xylitol oxidation (at pH 9.9). kcat is 35.5 sec(-1) for L-iditol oxidation (at pH 9.9). kcat is 29.4 sec(-1) for ribitol oxidation (at pH 9.9). kcat is 33 sec(-1) for D-mannitol oxidation (at pH 9.9). kcat is 28.6 sec(-1) for galactitol oxidation (at pH 9.9). 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. Expressed in liver. Belongs to the zinc-containing alcohol dehydrogenase family.