The foundation of all liquors, vodka is derived from the most basic of ingredients (sugar) to create a (mostly) colorless and odorless distilled spirit. In order for a spirit to achieve the title of "vodka" there is one key characteristic that must be achieved. It isn't that it has to be made from potatoes or that it needs to be distilled in Russia or Poland. In fact, vodka can be made anywhere and from any sugar source including: potatoes, wheat, corn, grapes, and even sugar