Many people think vodka is made from potatoes, and it can be, but more specifically, vodka is made from any source of starch or sugar, plus yeast. Because starch is just a long chain of sugars, it can be broken down into sugar with added enzymes. The primary sources of starch used to make vodka include wheat, rye, corn, rice, potatoes, barley and soy. Common sources of sugar include sugar cane, molasses, sugar beets, honey, maple syrup and fruits such as grapes and apples.