The conversion of fatty acids to fatty alcohols is required for the synthesis of wax monoesters and ether lipids. The mammalian enzymes that synthesize fatty alcohols have not been identified. Here, an in silico approach was used to discern two putative reductase enzymes designated FAR1 and FAR2. Expression studies in intact cells showed that FAR1 and FAR2 cDNAs encoded isozymes that reduced fatty acids to fatty alcohols. Fatty acyl-CoA esters were the substrate of FAR1, and the enzyme required NADPH as a cofactor. FAR1 preferred saturated and unsaturated fatty acids of 16 or 18 carbons as substrates, whereas FAR2 preferred saturated fatty acids of 16 or 18 carbons. Confocal light microscopy indicated that FAR1 and FAR2 were localized in the peroxisome. The FAR1 mRNA was detected in many mouse tissues with the highest level found in the preputial gland, a modified sebaceous gland. The FAR2 mRNA was more restricted in distribution and most abundant in the eyelid, which contains wax-laden meibomian glands. Both FAR mRNAs were present in the brain, a tissue rich in ether lipids. The data suggest that fatty alcohol synthesis in mammals is accomplished by two fatty acyl-CoA reductase isozymes that are expressed at high levels in tissues known to synthesize wax monoesters and ether lipids.Wax esters are abundant neutral lipids that coat the surfaces of plants, insects, and mammals. They are composed of long chain alcohols esterified to fatty acids and have the chemical property of being solid at room temperature and liquid at higher temperatures. Waxes play essential biological roles in preventing water loss, abrasion, and infection and are produced commercially at levels approaching 3 billion pounds per year for use in polishes, cosmetics, and packaging. In some mammals, wax esters constitute ϳ30% of sebum and meibum, the oils secreted by the sebaceous and meibomian glands onto the surfaces of the skin and eye, respectively (1, 2).Although the enzymes of wax biosynthesis in mammals have not been isolated, the components of the pathway can be inferred from work in plants (3, 4) and mammalian tissue extracts (5). As indicated in Scheme 1, two catalytic steps are required to produce a wax monoester, including reduction of a fatty acid to a fatty alcohol and subsequently, the trans-esterification of the fatty alcohol to a fatty acid. The first step is catalyzed by the enzyme fatty acyl-CoA reductase (FAR), 1 which uses the reducing equivalents of NAD(P)H to convert a fatty acyl-CoA into a fatty alcohol and CoASH. cDNAs specifying fatty acyl-CoA reductases have been identified in the jojoba plant (6), the silkworm moth (7), wheat (8), and in a microorganism (9); however, the biochemical properties and subcellular localizations of these enzymes have not been reported.Fatty alcohols have two metabolic fates in mammals: incorporation into ether lipids or incorporation into waxes. Ether lipids account for ϳ20% of phospholipids in the human body and are synthesized in membranes by a pathway involving at least seven enzymes (10...