ID 1.1.3.23 DE thiamine oxidase. AN thiamine dehydrogenase. CA thiamine + 2 O2 + H2O = thiamine acetate + 2 H2O2 + H(+). CC -!- The product differs from thiamine in replacement of -CH2-CH2-OH by CC -CH2-COOH; the two-step oxidation proceeds without the release of the CC intermediate aldehyde from the enzyme. //