Abstract: Glucose and ethanolamines were catalytic hydrogenated to obtain N-(2-hydroxyethyl)- glucamine，with a transformation rate of 89%. N-(2-hydroxyethyl)-glucamine was dehydrogenated to 6-(2-droxyethyl)amino-6-deoxy-a-L-sorbofiuanose the key intermediate of miglitol by the resting cells of Gluconobater oxydans Gouv2007 through aeration. 6-(2-Droxyethyl)amino-6-deoxy-a-L- sorbofiuanose was hydrogenated catalyticlly to miglitol. In the transformation of N-(2-hydroxyethyl)- glucamine to miglitol，the transformation rate was 77.3%. The samples of N-(2-hydroxyethyl)- glucamine and miglitol were characterized with infrared spectroscopy，melting point and MALDI-MS analysis. The results confirmed the samples of N-(2-hydroxyethyl)-glucamine and miglitol.