The distilled ethanol/liquor from the naturally fermented Nipa sap (Tuba in local language), is locally referred to as Laksoy. Currently, the Gigaquit Agra Multi-Purpose Corp. of the Municipal Agriculture Office branded Laksoy as Gigaquit Rhum sold in 375ml Net Content with 80 Proof (40% Alcohol by Volume or ABV). The study analyzed Nipa sap and liquor in terms of ethanol (% ABV) and pH from the Nipa plants in the estuary of Barangay Ipil, Gigaquit, Surigao del Norte with Brackish Water and from the Nipa plants in the estuary of Barangay Villafranca, Gigaquit, Surigao del Norte with Seawater. Brackish Water is flowing in Barangay Ipil estuary. Seawater is flowing in Barangay Villafranca estuary. The adopted Nipa Sap Closed Collection Vessel was utilized preserving the components of the fresh Nipa sap such as Ethanol and pH for accurate measurement. Level of pH varies between Brackish Water and Seawater Nipa plants due to ongoing natural fermentation. After 5 days of Nipa sap fermentation, ethanol amount decreases and pH level also decreases which signifies the completion of the process of fermentation. Distilled ethanol/liquor content is higher from Nipa plants in Brackish Water with 37.35% ABV which is equivalent to 75.5 Proof than Nipa plants in Seawater. Distilled ethanol from Nipa plants in Seawater is more acidic. However, the Ethanol amount and pH levels in Gigaquit Rhum from Barangay Ipil and Villafranca does not vary statistically.All Rights Reserved