Like its cousins, red and white wine vinegar, sherry vinegar is made from wine. So vinagre de Jerez (or sherry vinegar) is made from — you guessed it — sherry wine from Spain in the southern region of Andalusia, specifically in the area known as the Sherry Triangle, which is along the southwest corner and is made up of the cities of Jerez de la Frontera, Sanlúcar de Barrameda, and El Puerto.