Fatty acid catabolism by -oxidation mainly occurs in mitochondria and to a lesser degree in peroxisomes. Polyunsaturated fatty acids are problematic for -oxidation, because the enzymes directly involved are unable to process all the different double bond conformations and combinations that occur naturally. In mammals, three accessory proteins circumvent this problem by catalyzing specific isomerization and reduction reactions. Central to this process is the NADPH-dependent 2,4-dienoyl-CoA reductase. We present high resolution crystal structures of human mitochondrial 2,4-dienoylCoA reductase in binary complex with cofactor, and the ternary complex with NADP ؉ and substrate trans-2,trans-4-dienoyl-CoA at 2.1 and 1.75 Å resolution, respectively. The enzyme, a homotetramer, is a shortchain dehydrogenase/reductase with a distinctive catalytic center. Close structural similarity between the binary and ternary complexes suggests an absence of large conformational changes during binding and processing of substrate. The site of catalysis is relatively open and placed beside a flexible loop thereby allowing the enzyme to accommodate and process a wide range of fatty acids. Seven single mutants were constructed, by site-directed mutagenesis, to investigate the function of selected residues in the active site thought likely to either contribute to the architecture of the active site or to catalysis. The mutant proteins were overexpressed, purified to homogeneity, and then characterized. The structural and kinetic data are consistent and support a mechanism that derives one reducing equivalent from the cofactor, and one from solvent. Key to the acquisition of a solvent-derived proton is the orientation of substrate and stabilization of a dienolate intermediate by Tyr-199, Asn-148, and the oxidized nicotinamide.Essential fatty acids and derivatives that mammals acquire from exogenous sources or by endogenous biosynthesis fulfill critical functions in numerous metabolic pathways, in endocrine, and signaling processes (1, 2). Fatty acids also provide much of the cells energy following degradation in a sequence of four enzyme-catalyzed reactions termed the -oxidation cycle (1, 3, 4), a highly exergonic metabolic process so named because oxidation occurs at C of a fatty acyl-coenzyme A (CoA) 1 derivative preceding cleavage of the C␣-C bond. The initial step leading into -oxidation is fatty acid activation by formation of a thiolester bond with CoA in a reaction catalyzed by acyl-CoA synthetase. The oxidation of the C␣-C bond produces an olefin, then hydration and oxidation produce a carbonyl group at C. The fourth step is cleavage of the -keto ester in a reverse Claisen condensation resulting in a new acyl-CoA derivative truncated by two C atoms, which are used to produce acetyl-CoA. These reactions proceed until eventually only acetyl-CoA is produced. Extensive studies have afforded a very clear picture of structure, mechanism, and specificity of the four enzymes (acyl-CoA dehydrogenase, enoyl-CoA hydratase, 3-L-hydrox...