Malt is basically just sprouted grain. Grains like barley are just starchy plant seeds that when moistened and warmed (like a seed in the ground in the spring) will start to grow into a plant. Malting gets them to sprout just enough that much of the starch inside the seeds is transformed into sugars by the sprouting action (the seed can’t use the starch as is for energy, it needs to break it down into sugars first). Drying, baking, or roasting kills the seed and stops it from continuing to grow. What’s left is a sugar rich malt that can be fed to yeast to create beer or other things.
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