An ascorbic acid derivative, which is a compound represented by the
following general formula (1) or a salt thereof: [Chemical Formula 11]
(1)(wherein X and Y each represents H or a protective group for OH,
R.sub.1 and R.sub.2 each represents an alkyl group having from 1 to 19
carbon atoms, which may be linear or branched, and the total number of
carbon atoms in R.sub.1 R.sub.2 is an integer of 5 to 22).