Sarcosine oxidase is an enzyme () that catalyzes the oxidative demethylation of sarcosine to yield glycine.
The enzyme uses flavin adenine dinucleotide as a cofactor and oxygen is required, which is converted to hydrogen peroxide. The methyl group of sarcosine leaves as formaldehyde. Corynebacterial sarcosine oxidase is a heterotetramer and is produced as an inducible enzyme when Corynebacterium sp.is grown with sarcosine as source of carbon and energy.