Cellular toxicity mediated by lipids (lipotoxicity) has been implicated in the pathophysiology of metabolic syndrome and diabetes mellitus. Genetic analyses now implicate lipotoxicity in susceptibility to type 2 diabetes mellitus-associated nephropathy (T2DN), a pathway that had previously been unexplored. A genome-wide association study in Japanese patients identified a single nucleotide polymorphism in the acetyl-CoA carboxylase  (ACACB) gene associated with T2DN. Replication analyses suggest that this same polymorphism may be a diabetic nephropathy risk allele in other ethnic groups. The ACACB gene (also called ACC2 or acetyl-CoA carboxylase 2) plays a critical role in intracellular fatty acid (FA) oxidation. This manuscript reviews the physiology of FA metabolism and adverse cellular effects that can result from dysregulation of this process. It is hypothesized that glomerular and tubular dysfunction can be induced by increases in intracellular FA concentrations, a process that may be enabled by genetic risk variants. This novel glucolipotoxicity hypothesis in T2DN warrants further investigation. Clin J Am Soc Nephrol 5: 2373-2379, 2010. doi: 10.2215 O ver the last decade, dysregulated fatty acid (FA) oxidation has been implicated as an effector pathway in the pathophysiology of metabolic syndrome, atherosclerosis, cardiomyopathy, and diabetes mellitus (1). An imbalance between circulating and cytosolic FA levels resulting in excessive intracellular accumulation of FAs and their derivatives (diacylglycerol, ceramides) underlies the spectrum of insulin-deficient states, including insulin resistance in metabolic syndrome, insulin resistance and relative insulin deficiency in type 2 diabetes (T2D), and absolute insulin deficiency in type 1 diabetes (T1D) (2).Diabetic nephropathy (DN) is a serious complication that develops in a significant yet limited proportion of patients with T1D and T2D. Glycemic control and genetic predisposition have been explored as major pathogenic determinants. To determine how DN develops, the long-held theory that glomerular and tubular toxicity result from hyperglycemia (glucotoxicity) has been evaluated extensively at the molecular level for contributing factors, including generation of advanced glycation end products; activation of protein kinase C, TGF-Smad, and mitogen-activated protein kinase pathways; enhanced production of reactive oxygen species; increased extracellular matrix deposition, and increased tubulointerstitial fibrosis (3,4). Despite these investigations, the renal pathology in animal models of glucotoxicity does not reliably replicate what occurs in human DN, and specific factors that cause, propagate, or predict DN remain elusive.DN is believed to be a complex polygenic trait; that is, the clinical and histopathologic phenotype depends on alleles in multiple genes. On the basis of this hypothesis, scientists have taken full advantage of unbiased genetic studies as human genome-wide association studies have been used in large diabetic cohorts. Although several ...