This research paper elucidates the complete metabolic pathway of levoglucosan (LG) to glucose in *Bacillus smithii* S-2701M, involving four enzymes: LG dehydrogenase (LgdA), LgdB1, LgdB2, and LgdC. The study demonstrates that these enzymes sequentially catalyze 3-dehydrogenation, β-elimination, hydration, and reduction of LG, respectively, resulting in glucose formation. This pathway resembles that of glycoside hydrolase family 4 enzymes. The findings suggest potential applications in biofuel production and utilization of lignocellulosic biomass.