Malonyl-CoA, generated by acetyl-CoA carboxylases ACC1 and ACC2, is a key metabolite in the control of fatty acid synthesis and oxidation in response to dietary changes. ACC2 is associated to the mitochondria, and Acc2 ؊/؊ mice have a normal lifespan and higher fatty acid oxidation rate and accumulate less fat. Mutant mice fed high-fat͞high-carbohydrate diets weighed less than their WT cohorts, accumulated less fat, and maintained normal levels of insulin and glucose, whereas the WT mice became type-2 diabetic with hyperglycemic and hyperinsulinemic status. Fatty acid oxidation rates in the soleus muscle and in hepatocytes of Acc2 ؊/؊ mice were significantly higher than those of WT cohorts and were not affected by the addition of insulin. mRNA levels of uncoupling proteins (UCPs) were significantly higher in adipose, heart (UCP2), and muscle (UCP3) tissues of mutant mice compared with those of the WT. The increase in the UCP levels along with increased fatty acid oxidation may play an essential role in the regulation of energy expenditure. Lowering intracellular fatty acid accumulation in the mutant relative to that of the WT mice may thus impact glucose transport by higher GLUT4 activity and insulin sensitivity. These results suggest that ACC2 plays an essential role in controlling fatty acid oxidation and is a potential target in therapy against obesity and related diseases.I n animals, including humans, there are two major isoforms of acetyl-CoA carboxylase, ACC1 (M r Ϸ 265,000) and ACC2 (M r Ϸ 280,000), which are encoded by separate genes and display distinct tissue and cellular distribution (1-4). The cDNAs encoding the human ACC1 and ACC2 were cloned and sequenced (1, 2, 5), and the predicted amino acid sequences revealed high homologies between the two isoforms except for the extra 114 aa present in the N terminus of ACC2. The first 20 aa of this extra peptide are highly hydrophobic, and they are responsible for guiding the ACC2 to the mitochondrial membrane (6). ACC1, on the other hand, lacks the hydrophobic N-terminal peptide and was shown to be located in the cytosol (6). In the liver and other lipogenic tissues, ACC1 is highly expressed, and the malonylCoA it generates is the source of the C 2 units for the synthesis of fatty acids. In the heart, muscle, and liver, the malonyl-CoA generated by ACC2 is probably the regulator of the carnitine͞ palmitoyl-CoA shuttle system associated with the mitochondrial membrane (7).Increasing evidence suggests that ACC1 and ACC2 play major roles in regulating the rates of fatty acid synthesis and oxidation, respectively, as they relate to energy homeostasis (8). They are under a strict regulation by diet, hormones, and other physiological factors (9). These regulators manifested their actions at the levels of gene expression and by modulating enzyme activities either through allosteric activation by citrate or by covalent modification, phosphorylation͞dephosphorylation of specific serine residues (9-13). Starvation-refeeding, especially with a high-carbohydrate diet,...