Acetyl-CoA (acetyl coenzyme A) is made up of acetyl and coenzyme A. It may be produced either inside or outside the cell mitochondria by the catabolism of glucose and fatty acids. Acetyl-CoA has several crucial functions in the body, playing a key regulatory role in many intracellular mechanisms. Its primary function is transferring carbon atoms from acetyl to other molecules.

Acetyl-CoA facilitates energy conversion by adding acetyl groups to a wide range of biochemical reactions such as the metabolism of proteins, lipids, and carbohydrates, which provide energy sources in the form ofATP (adenosine triphosphate), ketone bodies, and lactic acid. It is also a key component in gluconeogenesis, helping the body produce glucose from non-carbohydrate sources when glucose levels drop below safe levels such as during starvation, long-term fasting, or in a diabetic hypoglycemic episode.