Mitochondria were isolated from spinach (Spinacia oleracea L.) leaves using a Percoli gradient step. The high purity of the organelle fraction is demonstrated by electron microscopy and biochemical parameters. In the matrix space of these mitochondria, a short-chain acyl-coenzyme A hydrolase is present that converts acetyl-c zme A to acetate and coenzyme A with reasonable rates (Ki, 150 micromolar, V,,,, 140 nanomoles acetate formed milligram1 protein hour-'). The enzyme is product inhibited by coenzyme A-sulfhydryl, other thiols are ineffective; however, the disufikdes 5,5'-dithio-bis-(2-nitrobenzoate) and cystamine stimulate the hydrolysis.The possible role of this mitochondrial enzyme as a means of generating free acetate from pyruvate via acetyl-coenzyme A in the mitochondria of mature spinach leaves is discussed. It is suggested that free acetate moves rapidly from the mitochondrion to the chloroplast where acetyl-coenzyme A synthetase, solely localized in this organelle, converts the metabolicaliy inert free acetate to the highly active acetyl-coenzyme A.