The structures of acidic oligosaccharides synthesized by a transglycosylation reaction by Bacillus circulans β-galactosidase, using lactose as the galactosyl donor, and N-acetylneuraminic acid (NeuAc) and glucuronic acid (GlcUA) as the acceptors were investigated. Acidic oligosaccharides thus synthesized were purified by anion exchange chromatography and charcoal chromatography. The MS and NMR studies indicated that the acidic oligosaccharides from NeuAc were Galβ-(1→8)-NeuAc, Galβ-(1→9)-NeuAc, and Galβ-(1→3)-Galβ-(1→8)-NeuAc, and those from GlcUA were Galβ-(1→3)-GlcUA and Galβ-(1→4)-Galβ-(1→3)-GlcUA. These are novel acidic galactooligosaccharides.