Studies in rats suggest that increases in fatty acid oxidation in skeletal muscle during exercise are related to the phosphorylation and inhibition of acetyl-CoA carboxylase (ACC), and secondary to this, a decrease in the concentration of malonyl-CoA. Studies in human muscle have not revealed a consistent decrease in the concentration of malonyl-CoA during exercise; however, measurements of ACC activity have not been reported. Thus, whether the same mechanism operates in human muscle in response to physical activity remains uncertain. To investigate this question, ACC was immunoprecipitated from muscle of human volunteers and its activity assayed in the same individual at rest and after one-legged kneeextensor exercise at 60, 85, and 100% of knee extensor VO 2max . ACC activity was diminished by 50-75% during exercise with the magnitude of the decrease generally paralleling exercise intensity. Treatment of the immunoprecipitated enzyme with protein phosphatase 2A restored activity to resting values, suggesting the decrease in activity was due to phosphorylation. The measurement of malonyl-CoA in the muscles revealed that its concentration is 1/10 of that in rats, and that it is diminished (12-17%) during the higher-intensity exercises. The respiratory exchange ratio increased with increasing exercise intensity from 0.84 ± 0.02 at 60% to 0.99 ± 0.04 at 100% VO 2max . Calculated rates of whole-body fatty acid oxidation were 121 mg/min at rest and 258 ± 35, 264 ± 63, and 174 ± 76 mg/min at 60, 85, and 100% VO 2max , respectively. The results show that ACC activity, and to a lesser extent malonyl-CoA concentration, in human skeletal muscle decrease during exercise. Although these changes may contribute to the increases in fat oxidation from rest to exercise, they do not appear to explain the shift from mixed fuel to predominantly carbohydrate utilization when exercise intensity is increased. Diabetes 49:1295-1300, 2000 P hysical activity is associated with substantial increases in both fatty acid and carbohydrate oxidation in skeletal muscle, with the relative use of the 2 fuels varying with exercise intensity (1). Thus, in overnight-fasted humans, during low-intensity exercise (30-40% VO 2max ), fatty acids are the principal oxidative substrate, whereas during somewhat more intense exercise (60-70% VO 2max ), the absolute rates of both fatty acid and carbohydrate oxidation are higher, but the oxidation of fatty acids relative to carbohydrate is decreased. Furthermore, during very intense (≥90% VO 2max ) versus moderate-intensity exercise, carbohydrate oxidation is still further increased, and even the rate of fatty acid oxidation may be diminished.Studies in both rats (2-6) and humans (7,8) indicate that the rate of carbohydrate oxidation in muscle is elevated during exercise by a coordinated series of events that lead to increases in glucose transport, glycogenolysis, glycolysis, and pyruvate dehydrogenase activity. In contrast, the mechanism by which fatty acid oxidation is increased is less clear. In rats, a rea...