Most vodka is made from grain, potato or corn. However, any sugar can be fermented and the alcohol distilled to make vodka. Vodka is a product process. It's essentially pure alcohol diluted with pure water. In Canada, the definition of vodka used to limit the ingredient to grains or potato. We petitioned the federal government to allow milk to be used to make vodka and in June 2019 they updated the 65-year-old definition of vodka to allow any agricultural ingredient, including milk.