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That depends on what characteristic you are talking about.From an element standpoint, they have the identical chemical formulaFrom a structural standpoint, Ascorbic acid is a blend of l-ascorbic acid and d-ascorbic acid. (isomers). On a molecular level these compounds are mirror structures like you left hand and right hand.From a functional standpoint, reportedly only the l-ascorbic acid isomer is biologically functional. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3673383/