Abstract.As the first and rate-limiting enzyme of the peroxisomal β-oxidation pathway, acyl-coenzyme A oxidase 1 (ACOX1), which is regulated by peroxisome proliferator-activated alfa (PPARα), is vital for fatty acid oxidation and deposition, especially in the lipid metabolism of very long-chain fatty acids. Alternative splicing events of ACOX1 have been detected in rodents, Nile tilapia, zebra fish and humans but not in goats. Herein, we identified a novel splice variant of the ACOX1 gene, which was designated as ACOX1-SV1, in addition to the complete transcript, ACOX1, in goats. The length of the ACOX1-SV1 coding sequence was 1983 bp, which presented a novel exon 2 variation owing to alternative 5 -splice site selection in exon 2 and partial intron 1, compared to that in ACOX1. The protein sequence analysis indicated that ACOX1-SV1 was conserved across different species. Reverse-transcription quantitative real-time polymerase chain reaction (RT-qPCR) analysis showed that these two isoforms were expressed spatially and differently in different tissue types. ACOX1 and ACOX1-SV1 were expressed at high levels in liver, spleen, brain and adipose tissue in kid goats, and they were abundantly expressed in the fat, liver and spleen of adults. Interestingly, whether in kids or in adults, in fat, the mRNA level of ACOX1 was considerably higher than that of ACOX1-SV1. In contrast, in the liver, the expression of ACOX1-SV1 was considerably higher than that of ACOX1. This differential expression patterns showed the existence of a tissue-dependent splice regulation. These novel findings for ACOX1 should provide new insights for further studies on the function of ACOX1 and its variants that should aid in the breeding of goats with improved meat quality.