The relative contributions of ACAT2 and LCAT to the cholesteryl ester (CE) content of VLDL and LDL were measured. ACAT2 deficiency led to a significant decrease in the percentage of CE (37.2 ؎ 2.1% vs. 3.9 ؎ 0.8%) in plasma VLDL, with a concomitant increase in the percentage of triglyceride (33.0 ؎ 3.2% vs. 66.7 ؎ 2.5%). Interestingly, the absence of ACAT2 had no apparent effect on the percentage CE in LDL, whereas LCAT deficiency significantly decreased the CE percentage (38.6 ؎ 4.0% vs. 54.6 ؎ 1.9%) and significantly increased the phospholipid percentage (11.2 ؎ 0.9% vs. 19.3 ؎ 0.1%) of LDL. When both LCAT and ACAT2 were deficient, VLDL composition was similar to VLDL of the ACAT2-deficient mouse, whereas LDL was depleted in core lipids and enriched in surface lipids, appearing discoidal when observed by electron microscopy. We conclude that ACAT2 is important in the synthesis of VLDL CE, whereas LCAT is important in remodeling VLDL to LDL. Liver perfusions were performed, and perfusate apolipoprotein B accumulation rates in ACAT2-deficient mice were not significantly different from those of controls; perfusate VLDL CE decreased from 8.0 ؎ 0.8% in controls to 0 ؎ 0.7% in ACAT2-deficient mice. In conclusion, our data establish that ACAT2 provides core CE of newly secreted VLDL, whereas LCAT adds CE during LDL particle formation. -Lee, R. G., R. Shah, J. K. Sawyer, R. L. Hamilton, J. S. Parks, and L. L. Rudel. ACAT2 contributes cholesteryl esters to newly secreted VLDL, whereas LCAT adds cholesteryl ester to LDL in mice. Abundant evidence in humans demonstrates that increased plasma concentrations of cholesterol in LDL and in VLDL are positively correlated with the development of atherosclerosis (1). A similar relationship between apolipoprotein B (apoB)-containing lipoprotein cholesterol and atherosclerosis has also been observed in studies carried out in LDL receptor-deficient (LDLr Ϫ / Ϫ ) mice (2). Typically, more than 70% of the cholesterol in LDL and VLDL is esterified. Therefore, the two enzymes responsible for the synthesis of plasma lipoprotein cholesteryl esters (CEs), LCAT and ACAT2, (3) are important determinants of both VLDL and LDL cholesterol concentrations and the subsequent development of atherosclerosis.Several studies have provided evidence that the types of CEs that predominate in plasma contribute to the relative degree of atherogenicity (4). In humans, the percentage of cholesteryl linoleate was lower in coronary heart disease patients (5-8). The percentage of lipoprotein cholesteryl oleate and the rate of hepatic cholesteryl oleate secretion were positively related to the extent of atherosclerosis in monkeys (9, 10). A deficiency in plasma LCAT in mice resulted in higher percentages of saturated and monounsaturated CEs and more atherosclerosis (3,11,12). Therefore, polyunsaturated fatty acid containing CEs derived from LCAT are associated with decreased atherosclerosis (11), whereas saturated and monounsaturated CEs derived predominantly from ACAT2 (10) are associated with increas...