This article is available online at http://www.jlr.org Pathophysiological mechanisms that underlie metabolic dysfunction such as insulin resistance and nonalcoholic fatty liver disease are complex. A role for mitochondrial FA oxidation (FAO) as a driver of dysfunction has been postulated ( 1-3 ), yet the mechanistic link between cellular metabolic dysfunction and mitochondrial FAO remains poorly defi ned ( 2 ). Insight would be gained by a better understanding of FAO. In particular, the modulation of  -oxidation substrates and intermediates by mechanisms within the mitochondria is poorly understood, but is of interest in the context of evidence suggesting that longchain fatty acyl-CoA esters can inhibit FAO ( 4-6 ).Acyl-CoA thioesterases (Acots) in mitochondria, by virtue of their major substrates (long-chain fatty acyl-CoAs) and hydrolase activity which generates FA anion and free CoASH, have the potential to modulate the levels of FAO substrates and intermediates, and consequently to modulate FAO. The Acots are classifi ed as type I or II based on catalytic domain structure, and localize to the cytosol, peroxisomes, and mitochondria. The mitochondrial Acots are Acot2 (mitochondrial matrix) ( 7 ), Acot9 (matrix) ( 8 ), Acot15/Them5 (matrix) ( 9 ), Acot11/Them1 (outside the matrix) ( 10 ), and Acot13/Them2 (outside the matrix) ( 11 ). All are type II thioesterases except for Acot2. The only matrix-localized Acot for which a functional role has been delineated is Acot15. Its germline deletion in mice Abstract Acyl-CoA thioesterase (Acot)2 localizes to the mitochondrial matrix and hydrolyses long-chain fatty acyl-CoA into free FA and CoASH. Acot2 is expressed in highly oxidative tissues and is poised to modulate mitochondrial FA oxidation (FAO), yet its biological role is unknown. Using a model of adenoviral Acot2 overexpression in mouse liver (Ad-Acot2), we show that Acot2 increases the utilization of FA substrate during the daytime in ad libitum-fed mice, but the nighttime switch to carbohydrate oxidation is similar to control mice. In further support of elevated FAO in Acot2 liver, daytime serum ketones were higher in Ad-Acot2 mice, and overnight fasting led to minimal hepatic steatosis as compared with control mice. In liver mitochondria from AdAcot2 mice, phosphorylating O 2 consumption was higher with lipid substrate, but not with nonlipid substrate. This increase depended on whether FA could be activated on the outer mitochondrial membrane, suggesting that the FA released by Acot2 could be effl uxed from mitochondria then taken back up again for oxidation. This circuit would prevent the build-up of inhibitory long-chain fatty acyl-CoA esters. Altogether, our fi ndings indicate that Acot2 can enhance FAO, possibly by mitigating the accumulation of FAO intermediates within the mitochondrial matrix. -Moffat, C., L. Bhatia, T. Nguyen, P. Lynch, M. Wang, D. Wang, O. R. Ilkayeva, X. Han, M. D. Hirschey, S. M. Claypool, and E. L. Seifert. Acyl-CoA thioesterase-2 facilitates mitochondrial fatty acid oxidation in t...