Acetyl CoA is a precursor for the synthesis of fatty acids.
The biosynthesis of fatty acids begins from acetyl-CoA using NADPH, which is an intermediate of the glycolytic pathway.
The enzyme fatty acid synthases catalyzes the reaction.
Acetyl CoA is synthesized in the body by many ways, e.g. pyruvate gets decarboxylated by pyruvate dehydrogenase in mitochondria to produce acetyl CoA, which enters the Krebs’ cycle.
When there is a need to synthesize fatty acids, acetyl CoA is withdrawn from the respiratory pathway.
Cholesterol is synthesized in the body from acetyl-CoA.
In animals, the precursors of biosynthesize are synthesized from acetyl-CoA by the mevalonate pathway.