Although normal fatty acids (FAs) are degraded via β-oxidation, unusual FAs such as 2-hydroxy (2-OH) FAs and 3-methyl-branched FAs are degraded via α-oxidation. Phytosphingosine (PHS) is one of the long-chain bases (the sphingolipid components) and exists in specific tissues, including the epidermis and small intestine in mammals. In the degradation pathway, PHS is converted to 2-OH palmitic acid and then to pentadecanoic acid (C15:0-COOH) via FA α-oxidation. However, the detailed reactions and genes involved in the α-oxidation reactions of the PHS degradation pathway have yet to be determined. In the present study, we reveal the entire PHS degradation pathway: PHS is converted to C15:0-COOH via six reactions [phosphorylation, cleavage, oxidation, CoA addition, cleavage (C1 removal), and oxidation], in which the last three reactions correspond to the α-oxidation. The aldehyde dehydrogenase ALDH3A2 catalyzes both the first and second oxidation reactions (fatty aldehydes to FAs). In Aldh3a2-deficient cells, the unmetabolized fatty aldehydes are reduced to fatty alcohols and are incorporated into ether-linked glycerolipids. We also identify HACL2 (2-hydroxyacyl-CoA lyase 2) [previous name, ILVBL; ilvB (bacterial acetolactate synthase)-like] as the major 2-OH acyl-CoA lyase involved in the cleavage (C1 removal) reaction in the FA α-oxidation of the PHS degradation pathway. HACL2 is localized in the endoplasmic reticulum. Thus, in addition to the already-known FA α-oxidation in the peroxisomes, we have revealed the existence of FA α-oxidation in the endoplasmic reticulum in mammals.α-oxidation | fatty acid | metabolism | lipid | sphingolipid M ost cellular fatty acids (FAs) have a nonhydroxylated straight chain and are degraded via β-oxidation either in the mitochondria for long-chain FAs (C11-C20), or in the peroxisomes for very long-chain FAs (≥C21) (1, 2). However, unusual FAs, such as 2-hydroxy (2-OH) FAs and 3-methyl-branched FAs (i.e., food-derived phytanic acid), are degraded via α-oxidation (2-4). During FA synthesis by FA synthase type I, acetyl-acyl carrier proteins (ACPs) receive two-carbon units from malonyl-ACP seven times to produce palmitoyl-ACP, followed by thioester bond cleavage to release palmitic acid (C16:0-COOH) (5). Some of the cellular FAs are further elongated via the FA elongation cycle in the endoplasmic reticulum (ER). In each cycle, the FA chain length is elongated by two (6, 7). In the FA degradation pathway (β-oxidation), the FA chain length is shortened by two as acetylCoA is released (1). Thus, all FA synthesis, elongation, and degradation steps proceed by two-carbon units. Accordingly, most cellular FAs are even-numbered. However, odd-numbered FAs also exist, albeit at much lower levels, because α-oxidation produces odd-numbered FAs from 2-OH FAs (8, 9).Sphingolipids are one of the major lipid classes in eukaryotes. The sphingolipid backbone ceramide (CER) is composed of a longchain base (LCB) and an FA (10, 11). Although the FA moiety of CERs is nonhydroxylated in most tissues, CERs...