Citrus fruits are an important source of ascorbic acid (AsA) for human nutrition, but the main pathways involved in its biosynthesis and their regulation are still not fully characterized. To study the transcriptional regulation of AsA accumulation, expression levels of 13 genes involved in AsA biosynthesis, 5 in recycling and 5 in degradation were analyzed in peel and pulp of fruit of two varieties with different AsA concentration: Navel orange (Citrus sinensis) and Satsuma mandarin (Citrus unshiu). AsA accumulation in peel and pulp correlated with the transcriptional profiling of the L-galactose pathway genes, and the myo-inositol pathway appeared to be also relevant in the peel of immature-green orange. Differences in AsA content between varieties were associated with differential gene expression of GDP-mannose pyrophosphorylase (GMP), GDP-L-galactose phosphorylase (GGP) and L-galactose-1-phosphate phosphatase (GPP), myo-inositol oxygenase in peel, and GGP and GPP in pulp. Relative expressions of monodehydroascorbate reductase 3 (MDHAR3) and dehydroascorbate reductase1 (DHAR1) correlated with AsA accumulation during development and ripening in peel and pulp, respectively, and were more highly expressed in the variety with higher AsA contents. Collectively, results indicated a differential regulation of AsA concentration in peel and pulp of citrus fruits that may change during the different stages of fruit development. The L-galactose pathway appears to be predominant in both tissues, but AsA concentration is regulated by complex mechanisms in which degradation and recycling also play important roles.