It depends on what you mean by tolerate. Alcohol is a neurotoxin (nerve poison) that affects every cell in the body. It is good for no one in large quantities.
Can people tolerate alcohol in small quantities?
Most people can drink one or two drinks and suffer few if any ill effects, that will disappear in a couple of hours. If they find that they have a desire to continue drinking, they should read farther down this page.
Can people tolerate it in large quantities?
Some people develop a tolerance for alcohol’s presence in the body, in that it requires more and more of it to reach the same levels of subjective intoxication. This is one of the earliest and surest indications of developing alcoholism. The guy who can drink all his buddies under the table is the loser, not the winner.
BTW: the tolerance thing applies to all drugs, not just alcohol.