L -Carnitine is a conditionally essential nutrient that serves as a substrate for a family of acyltransferase enzymes that catalyze the interconversion of acyl-CoAs and acylcarnitines. Unlike their acyl-CoA precursors, acylcarnitines can be transported across cellular membranes. Accordingly, carnitine is best known for its obligatory role in shuttling long-chain acyl-CoAs (LCACoAs) from the cytoplasm into the mitochondrial matrix for fatty acid oxidation, a function that is mediated by the outer mitochondrial membrane enzyme, carnitine palmitoyltransferase 1 (CPT1). The long-chain acylcarnitine (LCAC) products of CPT1 are transported across the inner mitochondrial membrane by carnitine acylcarnitine translocase and then converted back to LCACoAs by carnitine palimitoyltransferase 2 (CPT2), also localized to the inner membrane. By contrast, carnitine acetyltransferase (CrAT) resides in the mitochondrial matrix and has strong preference for short-chain acyl-CoA (SCACoA) intermediates of fatty acid, glucose, and amino acid catabolism. Thus, CrAT facilitates traffi cking and effl ux of carbon intermediates from the mitochondrial compartment to other cellular and extracellular sites.Recent animal studies have established important roles for L -carnitine and CrAT in regulating glucose homeostasis and mitochondrial substrate switching ( 1 ). By converting acetyl-CoA to acetylcarnitine, CrAT not only buffers the mitochondrial acetyl-CoA pool but also regenerates free CoA, both of which infl uence the activities of several oxidative enzymes. Carnitine supplementation promotes