In enzymology, a dimethylglycine dehydrogenase is an enzyme that catalyzes the chemical reaction The 3 substrates of this enzyme are N,N-dimethylglycine, acceptor, and H2O, whereas its 3 products are sarcosine, formaldehyde, and reduced acceptor. This enzyme belongs to the family of oxidoreductases, specifically those acting on the CH-NH group of donors with other acceptors. The systematic name of this enzyme class is N,N-dimethylglycine:acceptor oxidoreductase (demethylating). Other names in common use include N,N-dimethylglycine oxidase, and N,N-dimethylglycine:(acceptor) oxidoreductase (demethylating). This enzyme participates in glycine, serine and threonine metabolism. It employs one cofactor, FAD.