The ability to deposit triacylglycerol (TG) within specifi c cellular organelles is an evolutionary conserved process present in virtually every mammalian cell and in most microorganisms ( 1-3 ). TG storage within lipid droplets (LDs) not only represents an energy reservoir, but is also an important source for the generation of membrane and signaling lipids ( 4 ). However, excessive accumulation of lipids is a hallmark of many metabolic disorders including obesity, hepatic steatosis, and cardiac steatosis ( 5-7 ). Apart from that, fatty acid (FA) esterifi cation and deposition within neutral lipids protect cells from the harmful excess of nonesterifi ed FAs also referred to as lipotoxicity ( 8,9 ). The LD surface is characterized by the presence of various hydrophobic proteins including members of the so-called PAT family ( 1, 10 ) (designation derived from perilipin, adipophilin, and tail-interacting protein of 47 kDa ) and neutral lipid hydrolases, which are involved in TG breakdown and the release of FAs and glycerol.