All you need to make vinegar is a 'mother culture' and something alcoholic. The acobater (SP) bacteria will convert the alcohol to acetic acid. You can then blend it done to the strength you want/need.
Just about any alcohol will work, beer, wine, champagne, even diluted vodka or everclear (Not full strength, it'll kill the mother culture).
I've actually wanted to try this for a while, but being a home beer and winemaker, I dont want that horribly infectious vinegar culture anywhere near my brewery for fear that I'd end up with about 100 gallons of vinegar!!
I have a small oak cask that I might make it in out in the garage next summer.