The Messenger of Allah (may Allah's peace and blessings be upon him) was asked about making vinegar out of an alcoholic drink. He said: 'No.' [Muslim]
"سُئل رسول الله -صلى الله عليه وسلم- عن الخمر تُتَّخَذُ خَلًّا؟ قال: «لا». [صحيح.] - [رواه مسلم.]"
