Background: Acute myocardial infarction (AMI) is a widespread cause of death in numerous parts of the world. Many factors raise the risk of myocardial infarction (MI). One of the most of it is atherosclerosis, caused by many factors such as Hyperlipidemia. Acetyl-CoA carboxylase (ACC) is the key regulatory enzyme in fatty acid synthesis. The disorder of lipid metabolism is one of the characteristics of diabetes, which is considered a risk factor for MI. Therefore, the activity ACC was estimated in patients with AMI and Diabetes. Method: The study included estimation of ACC activity and correlated with other biochemical variables such as Troponin T(cTnT), C-reactive protein (CRP), glucose‚ lipid profile, electrolytes [Sodium (Na⁺), Potassium(K⁺), Chloride (Cl⁻)]‚ urea and creatinine (Crea.), and evaluation of body mass index (BMI) effect in serum of 60 patients with AMI and diabetes compared with 30 serum from apparently healthy individuals as a control group, both groups are of males with an average age (25–60 years). Results and Conclusions: Results showed a significant increase in levels of ACC, cTnT, CRP, Glucose, and Lipid profile except for high-density lipoprotein – cholesterol (HDL-C) and urea, while a significant decrease with Na⁺and K⁺ also a non-significant variation was observed with Cl⁻ and creatinine in AMI and diabetes patients compared to control group.