Smirnoff vodka's main ingredient is corn. It is normally filtered in water through a process called triple distillation, then filtered again through charcoal. Smirnoff vodka's alcohol level is 40% by volume. Smirnoff Vodka is made in a number of locations worldwide such as: Paris, Istanbul, Poland and Russia. The Smirnoff brand is now owned the British company Diageo. The brand is sold in over 130 countries globally.