Rinse the esrogim well, and peel the thick yellow skin. Place the peels in a four-cup container, and add two cups of vodka. Store for a minimum of 48 hours in a cool, dark place.

Remove the peels from the vodka. Add all the sugar and stir until the liquid is clear. Add the remaining cup of vodka and stir until the mixture is clear. Seal the top and keep it in a cool place for about six weeks.