A compound formed in the mitochondria when an acetyl group (CH3CO–), derived from the breakdown of fats, proteins, or carbohydrates (via glycolysis), combines with the thiol group (–SH) of coenzyme A. Acetyl CoA feeds into the energy generating Kreb's cycle and also plays a role in the synthesis and oxidation of fatty acids.
An important intermediate in the aerobic metabolism of carbohydrates, fats, and proteins. When oxygen is available, pyruvic acid (formed from glucose during glycolysis), fatty acids (from lipids), and amino acids (from proteins) form acetyl coenzyme A, which acts as the common entry point into the Krebs cycle in a mitochondrion.

| acetyl, acetone powder, acetoin | |
| acetyl-CoA C-acetyltransferase, acetyl-CoA C-acyltransferase, acetyl-CoA carboxylase |