PROBLEM TO BE SOLVED: To provide a new ascorbic acid derivative having excellent function characteristic of an ascorbic acid derivative such as a whitening action, a collagen production promotion action and a moisture retaining action, further stable even under preservation over a long period, and reduced in color discoloration, odor discoloration and activity reduction, its salt and a method for producing them.SOLUTION: Provided is an ascorbic acid derivative in which at least either hydrogen in the hydroxy groups of the second or third place of ascorbic acid is substituted with R-O-CH2-CH(OH)-CH2-, R-O-CH2-CH(CH2OH)-, R-CH(CH2OH)-, R-CH(OH)-CH2-(R denotes an alkyl group, an alkenyl group or a phenyl group) or a hydroxycyclohexyl group or its salt.SELECTED DRAWING: NoneCOPYRIGHT: (C)2016,JPO&INPIT【課題】美白作用、コラーゲン産生促進作用、保湿作用等のアスコルビン酸誘導体が元来有する優れた機能を有するとともに、長期間の保存でも安定で、変色、変臭、活性低下等が少ない、新規なアスコルビン酸誘導体又はその塩、並びにそれらの製造方法を提供する。【解決手段】アスコルビン酸の2位又は3位の水酸基の水素の少なくとも一方が、R-O-CH2-CH(OH)-CH2-、R-O-CH2-CH(CH2OH)-、R-CH(CH2OH)-、R-CH(OH)-CH2-(Rは、アルキル基、アルケニニル基又はフェニル基)、又はヒドロキシシクロヘキシル基で置換されているアスコルビン酸誘導体又はその塩。【選択図】 なし