A procedure, preparing spheroplast of acetic acid bacteria, was established to elucidate the membrane structure of the organisms. Of the acetic acid bacteria, only Acetobacter aceti cells were converted into spheroplasts by the sucrose-EDTA-lysozyme system. To Gluconobacter suboxydans, a method exchanging sucrose in the system for NaCl was indispensable. This NaCl-EDTA-lysozyme system was adequate for almost all acetic acid bacteria, which were converted efficiently into spheroplasts. The existence of EDTA was not essential to the genus Gluconobacter.