NOVELTY - Preparation (M1) of fermentable sugars from barley involves: treating whole hulled barley with sulfuric acid (0.01-10 wt.%) for 10-120 minutes at 80-170 degrees C to produce acid treated barley and treating the acid treated barley with enzymes to produce fermentable sugars. The method does not involve a grinding step and does not involve hull separation. The enzymes are alpha -amylase, glucoamylase, beta -glucosidase, and cellulase.    USE - For preparation of fermentable sugars from barley (claimed) which is used for fuel ethanol production.    ADVANTAGE - The method does not involve a grinding step and does not involve hull separation. The method provides chemo-thermo-enzymatic (CTE) treatment for conversion of both starch and non-starch (lignocellulosic and beta-glucan) polysaccharides in hulled barley into fermentable sugars (which can be used for fuel ethanol production) without any hull separation and grinding steps. The method produces much more fermentable sugar (and thus more ethanol) from hulled barley than the traditional ethanol process which only converts the starch portion of barley into fermentable sugars. The method provides clean separation of hull (lignocellulose) from the endosperm, low viscosity of mash due to mixed linkage beta-glucan polysaccharides, and high amount of fermentable sugars in barley, leading to high ethanol yields. The method is economical to conduct this process in a conventional barley ethanol plant; allows the production of cellulosic ethanol along with starch ethanol in the same facility which is the ultimate goal of present day biorefineries: optimum treatment conditions of CTE treatment for maximum fermentable sugars yield using flow through column reactor were found to be 5 ml/minutes of 1 wt.% sulfuric acid, 110 degrees C, 30 minutes and 4 ml 1% H2SO4 per g of barley of liquid throughput; one could utilize a batch reactor or a flow through reactor where the flow rate would dictate the time the barley is being reacted, e.g. for 30 minutes. The acid pretreatment step also reduces viscosity from beta-glucans which will reduce the amount of beta-glucanase enzymes and cost required for the process. The method converts simultaneously both lignocellulose and starch (starch and non-starch polysaccharides) in hulled barley into fermentable sugars without any hull separation and grinding steps; uses dilute sulfuric acid solutions because, without being bound by theory, the hydronium ion in the liquid phase attacks and hydrolyzes beta -glucans in the cell walls of endosperm and the aleurone layer and also the hemicellulose in the hull. Hydrolysis of the hemicellulose and some removal of lignin at elevated temperature and pressure surprisingly brought pretreatment effect for the lignocellulosic portion of the barley. The pretreatment provides potential to lower the enzyme dosage, which is a significant cost factor, because, without being bound by theory, of its hydrolytic effect on cellulose, mixed linkage beta-glucans (beta-glucans), hemicellulose, and starch. The method simplify the current barley ethanol process by eliminating or substituting the de-hulling and other cooking processes; is an economical process to enhance the current barley ethanol process by utilizing both starch and lignocellulose in a single step.