The mechanism underlying the ability of insulin to acutely activate acetyl-CoA carboxylase [acetyl-CoA: carbon-dioxide ligase (ADP-forming), EC 6.4.1.2; AcCoACase] has been examined in Fao Reuber hepatoma cells. Insulin promotes the rapid activation of AcCoACase, as measured in cell lysates, and this stimulation persists to the same degree after isolation of AcCoACase by avidin-Sepharose chromatography. The insulin-stimulated enzyme, as compared with control enzyme, exhibits an increase in both citrate-independent and -dependent activity and a decrease in the Ka for citrate. Direct examination of the phosphorylation state of isolated 32P-labeled AcCoACase after insulin exposure reveals a marked decrease in total enzyme phosphorylation coincident with activation. The dephosphorylation due to insulin appears to be restricted to the phosphorylation sites previously shown to regulate AcCoACase activity. All of these effects of insulin are mimicked by a low molecular weight autocrine factor, tentatively identified as an oligosaccharide, present in conditioned medium of hepatoma cells. These data suggest that insulin may activate AcCoACase by inhibiting the activity of protein kinase(s) or stimulating the activity of protein phosphatase(s) that control the phosphorylation state of the enzyme.The activity of acetyl-CoA-carboxylase [acetyl-CoA:carbondioxide ligase (ADP-forming), EC 6.4.1.2; AcCoACase], a rate-limiting enzyme for fatty acid biosynthesis, may be rapidly modulated by several hormones. Epinephrine in rat adipose tissue and glucagon in rat liver and adipose tissue promote the inactivation of AcCoACase (1-3). This inactivation persists after purification of the enzyme to homogeneity and can be accounted for by agonist-stimulated increase in AcCoACase phosphorylation (1,3). This hormonemediated inactivation can be entirely mimicked by phosphorylation of the enzyme in vitro by the cAMP-dependent protein kinase and some other kinases active on AcCoACase (1, 3, 4). The mechanism(s) by which insulin rapidly activates AcCoACase has proven to be elusive. Insulin in rat adipose tissue and adipocytes stimulates the activity of AcCoACase as measured in crude cellular extracts (1, 5-7). However, this stimulation has not persisted when the enzyme was isolated by avidin-Sepharose chromatography (1,7,8). Contrary to the expected dephosphorylation of AcCoACase in response to insulin, the only observed effect of insulin on the phosphorylation state of AcCoACase has been an increase in phosphorylation at a site distinct from that phosphorylated in response to epinephrine or glucagon (1,5,7,8). It has been alternatively suggested that the insulin stimulation of AcCoACase is not due to a change in the phosphorylation state but rather to an unidentified allosteric regulator (7). In addition, insulin appears to promote the polymerization of the enzyme in rat adipose tissue (9, 10). Experimental Design and Cell Labeling with 32p;. Fao cells were seeded into P-100 plates (Coming) at 1 x 106 cells per plate and grown to 60-7...