ATP citrate lyase (ACL) is the primary enzyme responsible for the synthesis of cytosolic acetyl-CoA in many tissues. ACL is a tetramer (relative molecular weight approximately 440,000) of apparently identical subunits. It catalyzes the formation of acetyl-CoA and oxaloacetate from citrate and CoA with a concomitant hydrolysis of ATP to ADP and phosphate. The product, acetyl-CoA, serves several important biosynthetic pathways, including lipogenesis and cholesterogenesis. In nervous tissue, ACL may be involved in the biosynthesis of acetylcholine [taken from NCBI Entrez Gene (Gene ID: 47)].