Here's what I found that one needs to make vinegar at home. This is from the Vinegar Man site, and it's the simplest explanation I could find on the Web. The only problem here is obtaining the initial "starter culture" or "mother", without which subsequent vinegar making is difficult if not impossible. From what I could ascertain - the "starter culture" is usually some already existing vinegar!
To make vinegar the simplest way, you need to find yourself:
a. A container with a spout .(e.g. a sun tea jar) The spout is not mandatory but it sure makes things easier. The container should also have a wide mouth to let in air as well as a way to keep out flies. (Air is very important!) You will be visited by vinegar flies! They are my assistants. The container should be glass or stainless steel for best results. Aluminum and iron are definitely out. Some plastics can work, some are dangerous because they react with vinegar. So, for now, I would skip plastics.
b. Some fresh fruit juice. (Even the frozen variety will do. But I would stay away from the bottled ones because they add chemicals to keep the juice from turning to vinegar. (See how easy it is to make vinegar.)
c. A starter culture. Notice I said "starter culture". Don't make a big deal about getting a "mother", it will probably ruin otherwise good vinegar. What you need are the bacteria which make vinegar. Check the home brew stores or pick up a bottle of unpasturized, unfiltered vinegar. I have had great success with Braggs Apple cider vinegar. The vinegar in the culture keeps out the other molds and bacteria until the vinegar bacteria have had a chance to take firm control of the juice.
d. A dark place. You could also paint your jar or cover it . The object is to keep out the light. Light will slow the vinegar production or even kill your culture.
e. A warm place. The precise temperature is not so critical but it does make a difference on how fast your vinegar is made. If you feel comfortable at that temperature, most likely the vinegar bacteria will be happy also.
Here's how you make vinegar from Wine.
Making vinegar from red wine:
Question: How do you make vinegar from bottled red wine?
Answer: Leave it uncorked at room temperature for a while. Air oxidation of the alcohol (ethanol) in the wine will form acetic acid AKA vinegar. Be careful with your taste test, though. There isn't a whole lot of quality control involved here!
Lastly, I found a Treatise on how to make vinegar at home using readily available ingredients and supplies."
Offered by Sol.
Apple Cider Vinegar would be the best, for it has many uses, both medicinal and cleaning. Its made from hard cider or apple wine. The easiest method for making you own is to start with a clean and sterilized glass jar or bowl. Never use aluminum, glazed pottery or stainless steel because it creates a reaction. Fill half full with dried herbs (garlic for example) top the jar off with champagne, white wine, red wine, or cider vinegar. Seal and store in a cool dark place for a month. Shake periodically. Strain and bottle. This may stored up to 6 months. I have found that just about any gallon jar works, (pickle jars, milk jugs). There are manufactures that capitalized on the idea to make a buck.
Offered by Mary Ann.
What is a sun tea jar? A sun tea jar is a glass one gallon jar. Thats' about it. You add water and about ten tea bags, screw the lid on and set it out in the sun until it makes tea. Some jugs have a little spout at the bottom you can get tea from if you place it in the fridge for example.
Offered by Clipper.
Honey vinegar: pour one gallon of boiling water over 4-1/2 pounds of honey in a clean crock. Stir to dissolve. Make a paste of one cake or package of yeast and a small amount of warm water. Spread this on a slice of toast, and float the toast on the liquid. Cover with cloth and let stand 16 days. Skim it, strain it, and let it stand another 4-6 weeks until it tastes like vinegar. Then bottle. http://www.naturemoms.com/homemade-vinegar.html
Offered by Carla