THCO Acetate Distillate production is remarkably similar to heroin production from morphine. By adding an acetate group to a compound, its bioavailability and efficacy can be improved. THC-O shares a structural basis with naturally occurring cannabinoids, but its functional acetate group does not.

Multiple extractions from industrial hemp are required to produce THC-O. Cannabidiol (CBD) is derived from hemp, and then delta-8 is derived from CBD. At this stage, they add acetic anhydride, an extremely flammable compound, to the mix to create THCO Acetate Distillate. In its ideal form, it has the consistency of motor oil and is a dark brown color.