The new transfer products including 1-O-β-D-N-acetylglucosaminyl xylitol are attractive compounds for their potential physiological functions. 1-O-β-D-N-Acetylglucosaminyl xylitol was produced effectively from chitin-oligosaccharides and xylitol by β-N-acetylhexosaminidase from Bacillus sp. CH11. This enzyme may be useful for the development of food materials for health-related applications such as oligosaccharides with intestinal functions and noncariogenic sugars.