Data simulations based on a kinetic model implied that under simplified simulation conditions a 1:greater than or equal to 10:greater than or equal to4 relation of the xylose reductase (XR)/xylitol dehydrogenase (XDH)/xylulokinase (XK) ratio was optimal in minimising xylitol formation during xylose utilisation in yeast. The steady-state level of the intermediary xylitol depended also, to a great extent, on the NADH and NAD(+) concentrations. Anaerobic xylose utilisation was investigated for three different recombinant. XR-, XDH- and XK-expressing Saccharomyces cerevisiae strains, TMB 3002, TMB 3003 and TMB 3004, to verify the model predictions. Overexpression of XK was found to be necessary for ethanol formation from xylose. Furthermore, the xylitol formation decreased with decreasing XR/XDH ratio, while the ethanol formation increased. Of the three strains, TMB 3004, which was the strain with a XR/XDH/XK ratio corresponding to the theoretical optimal ratio, fermented xylose to ethanol most efficiently.