Since vinegar is dilute, first we have to boil it to make it concentrated. When acid is about 97% , keep it with phosphoric anhydride. As a powerful desiccant it will dehydrate Concentrated acetic acid into Acetic anhydride.
As an anhydride, It can be prepared by dehydrating its acid, i.e. Acetic acid, by strong dessicant such as Tetraphosphorus decaoxide (P4O10) : P4O10 + 12 CH3COOH ----> 4 H3PO4 + 6 (CH3CO)2O
Ac2o is mianly used for the acetylation of cellulose to cellulose acetate for photographic film and synthesis of heroin by the diacetylation of morphine,