The production of alcohol by fermentation has been known since time immemorial, the main purpose being the preparation of alcoholic beverages like beer, wine etc. This research was aimed at the production of ethanol (ethyl alcohol) from the fermentation of palm wine. A fresh palm wine was obtained from Al-heri Junction, Lokoja Kogi State, fermented and distilled to obtain ethanol. The characteristics that were tested before and after fermentation were; specific gravity, refractive index and pH value of the fermented palm wine, after which samples were prepared for fermentation. The yeast that was used in the course of fermentation process was the baker’s yeast (sacchromycess Cerevisae). Exactly 10 samples of 400ml each of the palm wine were used for the fermentation process, with variations in their yeast content and days of fermentation. This was done under aerobic condition. After fermentation, the samples were respectively distilled with their corresponding values of specific gravity, percentage by volume, percentage by weight, and density of the distillates determined and added together accordingly to be redistilled. Results obtained showed that the minimum volume of alcohol was 27.52% while the standard volume of alcohol required is 37% minimum. This standard volume of alcohol was gotten from standards organization of Nigeria (SON). In conclusion, the rate of alcohol formation increased with increase in time of fermentation.