Sugar and oxygen don't make anything directly. However, when sugar (specifically glucose) reacts with oxygen, it's called cellular respiration. This is a complex process that happens in the cells of all living things and produces energy, water, and carbon dioxide.

Here's the basic chemical equation:

C6H12O6 + 6O2 → 6CO2 + 6H2O + Energy

* C6H12O6 is glucose (sugar)

* O2 is oxygen

* CO2 is carbon dioxide

* H2O is water

So, while sugar and oxygen don't simply combine to make something new, they are essential components in the process of cellular respiration, which is vital for life.