Cereals provide the carbohydrates for beer production. Barley that has been malted is the most usual cereal used. However, other cereals, including wheat, rice, maize, oats, sorghum and sugar syrups, may also be used. During malting all enzymes necessary for total degradation of starch are synthesized and/or activated, together with enzymes that contribute to the hydrolysis of β-glucans and in less extension arabinoxylans. Important transformations occur during mashing, namely, starch is converted into maltose and dextrins. Carbohydrates form 90% of the wort extract, 64-77% of which is usually fermentable by yeast to produce ethanol and carbon dioxide. Carbohydrate levels in beer range from 3 to 61 g/l. Specific data concerning the beer carbohydrate contents reported by different authors are presented. Different contents of total and fermentable sugars are reported according to beer type. Lagers are in general more fully fermented than ales. Total carbohydrate content of lager and ale beers range between 10-30 and 15-60 g/l, respectively. Lagers also contain less residual carbohydrates than ales, 1-7 g/l and 5-10 g/l, respectively. New brewing styles include fully attenuated low carbohydrate beers that contain less carbohydrate amounts (4-9 g/l) because dextrins have been more or less completely digested and fermented. In general, non-alcohol beers produced by short fermentation present higher level of fermentable sugars (about 55 g/l).