In enzymology, a L-gulonate 3-dehydrogenase () is an enzyme that catalyzes the chemical reaction
The two substrates of this enzyme are L-gulonic acid and oxidised nicotinamide adenine dinucleotide (NAD<sup>+</sup>). Its products are 3-dehydro-L-gulonic acid, reduced NADH, and a proton.
This enzyme belongs to the family of oxidoreductases, specifically those acting on the CH-OH group of donor with NAD<sup>+</sup> or NADP<sup>+</sup> as acceptor. The systematic name of this enzyme class is L-gulonate:NAD<sup>+</sup> 3-oxidoreductase. Other names in common use include L-3-aldonate dehydrogenase, L-3-aldonic dehydrogenase, L-gulonic acid dehydrogenase, L-beta-hydroxyacid dehydrogenase, L-beta-hydroxy-acid-NAD<sup>+</sup>-oxidoreductase, and L-3-hydroxyacid dehydrogenase. This enzyme participates in pentose and glucuronate interconversions.
As of late 2007, only one structure has been solved for this class of enzymes, with the PDB accession code .