How to Tap and Make Maple Syrup What Trees Can be Tapped Maple syrup can be made from any species of maple tree. Trees that can be tapped include: sugar, black, red and silver maple and box elder trees. Of all the maples, the highest concentration of sugar is found in the sap of the sugar maple. Generally the ratio of sap to syrup for the sugar maple is 40 to 1 (40 gallons of sap yields one gallon of syrup).