A novel regeneration system for oxidized nicotinamide cofactors (NAD(+) and NADP(+)) is presented. By combining 2,2'-azino-bis(3-ethylbenzthiazoline-6-sulphonic acid (ABTS)-catalyzed oxidation of NAD(P)H with laccase-catalyzed utilization of molecular oxygen as terminal oxidant, a simple chemo-enzymatic NAD(P)(+) regeneration method is achieved. Thus, the advantages of both worlds, chemical oxidation of reduced nicotinamide cofactors and laccase-catalyzed utilization of oxygen from air are combined in a simple and generally applicable new approach for biooxidation catalysis. This new application of the well-known laccase-mediator system (LMS) is successfully used to promote alcohol dehydrogenase-catalyzed oxidation reactions of primary and secondary alcohols. Already under non-optimized conditions, high turnover numbers of > 300 and > 16000 were obtained for the nicotinamide cofactor and ABTS, respectively. In this communication, we present the proof-of-principle and initial characterization of the proposed new regeneration system.