Acetyl-CoA carboxylase (ACC) is an essential enzyme involved in fatty acid synthesis and regulation of fatty acid metabolism in cells. It plays a key role in converting acetyl-CoA, which is a central molecule in cellular metabolism, into malonyl-CoA. Malonyl-CoA is the C2 donor in the de novo synthesis of fatty acids, and it plays an important role as an inhibitor of the carnitine palmitoyl shuttle system for fatty acid oxidation. There are two different isoforms of acetyl CoA carboxylase: ACC1 is mainly found in the cytoplasm of cells, particularly in tissues involved in fatty acid synthesis, such as the liver, adipose tissue, and mammary glands. ACC2 is primarily located in the mitochondria of cells, especially in tissues with high energy demands such as the heart and skeletal muscle. ACC1 and ACC2 are encoded by two separate genes localized at chromosome 17q12 and 12q23, respectively. However, the amino acid sequences of ACC1 and ACC2 are approximately 80% identical. ACC1 is a ...