<p>Sugar alcohols are a common class of low-calorie sweeteners. The advancement of technologies utilizing renewable resources has heightened interest in synthesizing sugar alcohols from biomass-derived xylose for cost down of process and sustainability. This review focuses on the potential of biomass-derived xylose and its effective conversion into sugar alcohols, underscoring the significance of this process in sustainable industrial applications. The two main approaches for producing sugar alcohols which include enzyme catalysis and microbial fermentation are thoroughly discussed. The microbial fermentation pathway relies on genetically engineered strains, which are modified to efficiently convert xylose into target sugar alcohols. Enzyme catalysis, on the other hand, directly converts xylose to sugar alcohols through specific reactions. In addition, strategies to improve product selectivity and reduce by-products are discussed in the paper, which are crucial for improving the economic viability and environmental sustainability of sugar alcohol production. Overall, utilizing xylose from biomass to produce sugar alcohols manifests environmental and economic benefits, indicating its substantial potential in the shift towards a low-carbon economy. Future studies may further explore cutting edge technologies to maximize the utilization of biomass-derived xylose and the sustainable production of sugar alcohols.</p>