The biochemical pathways involved in acetyl-l-carnitine utilization were investigated in conscious, freely moving rats by 13 C NMR spectroscopy. Following 4-h [(1,2-13 C 2 )acetyl]-l-carnitine infusion in fasted animals, the free carnitine levels in serum were increased, and an efflux of unlabelled acetyl-l-carnitine from tissues was observed. [(1,2-13 C 2 )Acetyl]-l-carnitine was found to enter biosynthetic pathways in liver, and the acetyl moiety was incorporated into both cholesterol and 3-hydroxybutyrate carbon skeleton. In accord with the entry of [(1,2-13 C 2 )acetyl]-l-carnitine in the mitochondrial acetylCoA pool associated with tricarboxylic acid cycle, the 13 C label was also found in liver glutamate, glutamine, and glutathione. The analysis of the 13 C-labelling pattern in 3-hydroxybutyrate and cholesterol carbon skeleton provided evidence that the acetyl-l-carnitine-derived acetylCoA pool used for ketone bodies synthesis in mitochondria was homogeneous, whereas cholesterol was synthesized from two different acetylCoA pools located in the extra-and intramitochondrial compartment, respectively. Furthermore, cholesterol molecules were shown to be preferentially synthesized by the metabolic route involving the direct channelling of CoA-activated mitochondria-derived ketone bodies into 3-hydroxy-3-methylglutarylCoA pathway, prior to equilibration of their acyl groups with extramitochondrial acetylCoA pool via acetoacetylCoA thiolase.Keywords: acetyl-l-carnitine; NMR spectroscopy; carbon-13; cholesterol; lipogenesis.Acetyl-l-carnitine is a major esterified carnitine congener in most mammalian tissues [1,2]. It is synthesized by carnitine O-acetyltransferase reaction (EC 2.3.1.7), which reversibly converts acetylCoA and free carnitine to acetyl-l-carnitine and CoASH without ATP utilization. Carnitine O-acetyltransferase activity was reported to be present almost in all tissues [3,4], and in the liver, it was found in peroxisomes, mitochondria, and microsomes [5,6].Previous investigations on acetyl-l-carnitine metabolism have focused on its role in energy-producing processes [7,8]. Evidence has been also presented that supports the conclusion that the acetylcarnitine/carnitine system buffers the CoASH/acetylCoA ratio in the mitochondrial matrix [9].To date, however, no detailed study has investigated both the role of acetyl-l-carnitine in acetyl groups trafficking between intracellular organelles and its involvement in oxidative and biosynthetic processes in vivo.As a product of peroxisomal b-oxidation, acetyl-l-carnitine may be shuttled out from peroxisomes to the cytosol [10,11], while the acetylCoA synthesized in mitochondria by glucose or fatty acid oxidation may be transported to the cytosolic compartment as acetyl-l-carnitine both in liver [12,13] and heart myocytes [14]. Studies on exogenous administration of ([1-14 C]acetyl)-l-carnitine in 24-h fasted mice reported that most acetyl moiety was oxidized in mitochondria and radioactivity was released as 14 CO 2 [15]. Moreover, the liposoluble fraction o...