Acetyl CoA is used as the starting material for the Krebs cycle and fatty acid synthesis.
Acetyl CoA is produced using pyruvate dehydrogenase. This enzyme’s activity is tightly controlled due to its high rate, controlling the metabolic flux going through Krebs and fatty acid synthesis. To control pyruvate dehydrogenase, many cofactors are involved, including lipoic acid, NAD+, FAD, and Coenzyme A.