A B S T R A C T ,B-Hydroxymyristate, -palmitate, and -stearate were produced by and accumulated in isolated rabbit heart when perfused ischemically for 2-10 min by the nonrecirculating Langendorff technique with 0.75 mM palmitate and 0.16 mM albumin. Tissue fractionation into mitochondria and cytosol showed that by 2 min of ischemia 44% of ,B-hydroxypalmitate and 38% f,-hydroxystearate was located in the cytosol; this percentage increased to >50% by 5 min of ischemia. Lipid fractionation studies showed that by 10 min these two f.-hydroxy fatty acids were distributed approximately as 60% acylcarnitine, 20% acyl-coenzyme A (CoA), and 20% free fatty acids. All three chemical forms of ,B-hydroxypalmitate were found in both the mitochondria and the cytosol. After 10 min of ischemia f3-hydroxypalmitoyl-CoA and f3-hydroxystearoyl-CoA constituted at least 16% of the incremental long-chain acyl-CoA, whereas f#-hydroxypalmitoylcarnitine and ,B-hydroxystearoylcarnitine constituted -8% of the incremental long-chain acylcarnitine. These data suggests that myocardial f3-hydroxyacyl-CoA oxidation is limited during ischemia. Substrate accumulates and is transferred to the cytosol where it accumulates primarily as ,-hydroxyacylcarnitine.